On June 30, 2018, Munoz Company's total current assets were $501,000 and its total current liabilities were $277,500. On July 1, 2018 Munoz issued a long-term note to a bank for $41,400 cash. Required a. Compute Munoz's working capital before and after issuing the note. b. Compute Munoz's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the transaction transaction After the a. Working Capital b. Current Ratio