Evans Incorporated had current liabilities at April $30$ of $$275,000.$ The firm's current ratio at that date was $2\mathrm{.}1.$

Required:

a$.$ Calculate the firm's current assets and working capital at April $30.$

b$.$ Assume that management paid $$27,500$ of accounts payable on April $29.$ Calculate the current ratio and working capital at April $30$

as if the April $29$ payment had not been made.

Note: Round "Current ratio" answer to $2$ decimal places.

c$.$ Identify the changes, if any, to working capital and the current ratio that would be caused by the April $29$ payment.