On June 30, Year 3, Jordan Company's total current assets were $497,000 and its total current liabilities were $276,000. On July 1. Year 3, Jordan issued a long-term note to a bank for $39,400 cash. Required a. Compute Jordan's working capital before and after issuing the note. b. Compute Jordan's current ratio before and after issuing the note (Round your answers to 1 decimal place.) Before the transaction After the transaction a Working capital Current ratio b