On June 30, 2018, Fanning Company's total current assets were $505,000 and its total current liabilities were $278,000. On July 1, 2018, Fanning issued a long-term note to a bank for $39,800 cash Required a. Compute Fanning's working capital before and after issuing the note. b. Compute Fanning's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the After the transaction transaction a. Working Capital b. Current Ratio