On June 30, Year 3, Baird Company's total current assets were $502,000 and its total current liabilities were $273,000. On July 1, Year 3, Baird issued a short-term note to a bank for $38,400 cash. Required a. Compute Baird's working capital before and after issuing the note. b. Compute Baird'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