On June 30, 2018, Vernon Company's total current assets were $495.000 and its total current liabilities were $276,000. On July 1 2018, Vernon issued a short-term note to a bank for $40,000 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 2 decimal places.) Before the transaction After the transaction a. Working Capital b. Current Ratio