On June 30, Year 3, Campbell Companys total current assets were $504,500 and its total current liabilities were $279,000. On July 1, Year 3, Campbell issued a short-term note to a bank for $39,800 cash. Required a. Compute Campbells working capital before and after issuing the note. b. Compute Campbells current ratio before and after issuing the note. (Round your answers to 2 decimal places.)