Evans Incorporated had current liabilities at April 30 of $70,700. 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 $17,400 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. a. Current assets S 127,260 a. Working capital $ 56,560 b. Current ratio 1.64 b. Working capital $ 56,560 c. Working capital c. Current ratio decreased decreased