1. Calculating working capital As Aa Big T Burgers and Fries Corp.'s CFO has decided to take a closer look at the firm's short-term assets and liabilities. Big T Burgers and Fries Corp.'s balance sheet follows. Balance Sheet Cash Accounts receivable Inventony Total current assets $170,000 $55,000 135,000 480,000 Total current liabilities $360,000 $350,000 $190,000 $900,000 Total liabilities and equity $900,000 200,000 Accounts payable $110,000 Accruals $170,000 Notes payable Long-term debt Total common equity Net plant and equipment Total assets $420,000 The value of Big T Burgers and Fries Corp.'s working capital is while its net working capital is The value of Big T Burgers and Fries Corp.'s net operating working capital is Big T Burgers and Fries Corp.'s current ratio is If Big T Burgers and Fries Corp, decides to purchase inventory with long-term debt, its current ratio will