On June 30 , Year 3, Franza Company's total current assets were $900,000 and its total current liabilities were $360,000. On July 1 . Year 3, Franza issued a short-term note to a bank for $72,000 cash. Required: a. Compute Franza's working capital before and after issuing the note. b. Compute Franza's current ratio before and after issuing the note. Note: Round your answers to 2 decimal places