On June 30, Year 3, Gibson Company's total current assets were $505,000 and its total current liabilities were $276,000. On July 1 , Year 3, Gibson issued a short-term note to a bank for $39,000 cash. Required a. Compute Gibson's working capital before and after issuing the note. b. Compute Gibson's current ratio before and after issuing the note. (Round your answers to 2 decimal places.)