On June 30. Year 3. Benson Company's total current assets were $495,500 and its total current liabilities were $278.500 on July 1. Year 3. Benson Issued a long-term note to a bank for $39,200 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 Current ratio b