On June 30, 2018, Vernon Company's total current assets were $496,000 and its total current liabilities were $279,000. On July 1, 2018, Vernon issued a long-term note to a bank for $38,400 cash. Required a. Compute Vernon's working capital before and after issuing the note. b. Compute Vernon's current ratio before and after issuing the note. (Round your answers to 1 decimal place.) Before the After the transaction transaction a. Working Capital b. Current Ratio