On June 30, Year 3. Benson Company's total current assets were $500,000 and its total current liabilities were $275,000. On July 1, Year 3, Benson Issued a long-term note to a bank for $41,600 cash. Required a. Compute Benson's working capital before and after Issuing the note. b. Compute Benson's current ratio before and after Issuing the note. (Round your answers to 1 decimal place.) Before the transaction After the transaction a. Working capital b. Current ratio