1. Calculating working capital Aa Aa Mum's Tavern Corp.'s CFO has decided to take a closer look at the firm's short-term assets and liabilities. Mum's Tavern Corp.'s balance sheet follows. Balance Sheet Cash Accounts receivable Inventory Total current assets $120,000 $170,000 $200,000 $490,000 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total common equity Total liabilities and equity $145,000 $90,000 $120,000 $355,000 $525,000 $310,000 $1,190,000 Net plant and equipment Total assets $700,000 $1,190,000 The value of Mum's Tavern Corp.'s working capital is , while its net working capital is The value of Mum's Tavern Corp.'s net operating working capital is Mum's Tavern Corp.'s current ratio is