On June 30, Year 3, Finch Company's total current assets were $500,000 and its total current liabilities were $272,500. On July 1 , Year 3 , Finch issued a short-term note to a bank for $40,000 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.)