On June 30, Year 3, Munoz Company's total current assets were $504,000 and its total current tlabilities were $270,000. On July 1 . Year 3, Munoz issued a short-ferm note to a bank for $39,000 cash. Required a. Compute Munoz's working capital before and after issuing the note. b. Compute Munoz's current ratio before and after issuing the note. (Round your answers to 2 decimal places.)