On June 30, Year 3, Finch Company's total current assets were $503,000 and its total current liabilities were $279,000. On July 1, Year 3, Finch issued a long-term note to a bank for $38,200 cash. Required a. Compute Finch's working capital before and after issuing the note. b. Compute Finch'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