On June 30, Year 3, Baird Companys total current assets were $495,500 and its total current liabilities were $273,000. On July 1, Year 3, Baird issued a long-term note to a bank for $41,400 cash. Required a. Compute Bairds working capital before and after issuing the note. b. Compute Bairds current ratio before and after issuing the note. (Round your answers to 1 decimal place.)