On June 30, Year 3, Finch Company's total current assets were $496,500 and its total current liabilities were $280,000. On July 1, Year 3, Finch issued a short-term note to a bank for $42,000 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.) Before the Transaction After the Transaction a. Working capital b. Current ratio