On June 30, 2014, Freeman Company's total current assets were exist501, 500 and its total current liabilities were exist272,000. On July 1, 2014, Freeman issued a short-term note to a bank for exist39,000 cash. a. Compute Freeman's working capital before and after issuing the note. b. Compute Freeman's current ratio before and after issuing the note. (Round your answers to 2 decimal places.)