On June $30,$ Year $3,$ Jordan Company$$s total current assets were $$500,500$ and its total current liabilities were $$273,500.$ On July $1,$ Year $3,$ Jordan issued a long$-$term note to a bank for $$39,400$ cash.

Required

Compute Jordan$$s working capital before and after issuing the note.

Compute Jordan$$s current ratio before and after issuing the note.