On June 30, Year 3, Baird Company's total current assets were $505,000 and its total current liabilities were $271,000, On July 1, Year 3. Baird issued a long-term note to a bank for $38,200 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. Note: Round your answers to 1 decimal place