On June 30, 2018, Finch Company's total current assets were $497,000 and its total current liabilities were $279,500. On July 1, 2018, Finch issued a long-term note to a bank for $39,800 cash. Required a. Compute Finch's working capital before and after issuing the note. b. Compute Finch's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the transaction $ 217,500 After the transaction a. Working Capital b. Current Ratio