On June 30, 2018, Rooney Company's total current assets were $504,500 and its total current liabilities were $272,000. On July 1. 2018, Rooney issued a long-term note to a bank for $40,600 cash. Required a. Compute Rooney's working capital before and after issuing the note. b. Compute Rooney'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 b. Current Ratio