Roost and Sing Corp.'s CFO has decided to take a closer look at the firm's short-term assets and liabilities. Roost and Sing Corp.'s balance sheet follows Balance Sheet Cash Accounts receivable Inventory Total current assets $150,000 90,000 $100,000 $340,000 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total common equity Total liabilities and equity $130,000 $75,000 $125,000 $330,000 $460,000 $200,000 $990,000 Net plant and equipment $650,000 990,000 Total assets The value of Roost and Sing Corp.'s working capital is , while its net working capital is The value of Roost and Sing Corp.'s net operating working capital is Roost and Sing Corp.'s current ratio is If Roost and Sing Corp. decides to purchase inventory with long-term debt, its current ratio will