On June 30, 2018, Franklin Company's total current assets were $495,500 and its total current liabilities were $271,500. On July 1, 2018, Franklin issued a long-term note to a bank for $38,200 cash. Required a. Compute Franklin's working capital before and after issuing the note. b. Compute Franklin's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the transaction After the transaction a. Working Capital Current Ratio b