Norsk Optronics had a current ratio of $2$ on June $30$ of the current year. On that date, the company's assets were:

Required:

What was the company's working capital on June $30?$

What was the company's acid$-$test ratio on June $30?$

Note: Round your answer to $2$ decimal places.

The company paid an account payable of $$44,000$ immediately after June $30.$

a$.$ What effect did this transaction have on working capital?

b$.$ What effect did this transaction have on the current ratio?

Note: Round your intermediate calculations to $1$ decimal place.