On June 30, Year 3, Finch Company's total current assets were $504,000 and its total current liabilities were $270,500. On July 1, Year 3, Finch issued a short-term note to a bank for $39,200 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 2 decimal places.) a. Working capital $ b. Current ratio Before the transaction After the transaction 233,500 $ 233,500