Gillian Institute Corp.'s CFO has decided to take a closer look at the firm's short-term assets and liabilities. Gillian Institute Corp.'s balance sheet follows. The value of Gillian Institute Corp.'s working capital is, while its net working capital is The value of Gillian Institute Corp.'s net operating working capital is Gillian Institute Corp.'s current ratio is If Gillian Institute Corp. decides to purchase inventory with long-term debt, its current ratio will