On June 30, 2018, Stuart Company's total current assets were $502,500 and its total current liabilities were $276,000. On July 1, 2018, Stuart issued a long-term note to a bank for $38,400 cash. Required a. Compute Stuart's working capital before and after issuing the note. b. Compute Stuart'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