On June $30,$ Year $3,$ Rundle Company's total current assets were $$497,500$ and its total current liabilities were $$274,000.$ On

July $1,$ Year $3,$ Rundle issued a long$-$term note to a bank for $$39,000$ cash.

Required

a$.$ Compute Rundle's working capital before and after issuing the note.

b$.$ Compute Rundle's current ratio before and after issuing the note.

Note: Round your answers to $1$ decimal place.