Evans Incorporated had current liabilities at April 30 of $64,000. The firm's current ratio at that date was 1.8 . Required: a. Calculate the firm's current assets and working capital at April 30 . b. Assume that management paid $16,700 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