On June 30, 2018, Gibson Company's total current assets were $496,000 and its total current liabilities were $274,000. On July 1 2018, Gibson issued a long-term note to a bank for $41,400 cash. Required a. Compute Gibson's working capital before and after issuing the note. b. Compute Gibson's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the transaction After the ction a. Working Capital b. Current Ratio