On June 30, Year 3, Munoz Company's total current assets were $497,500 and its total current liabilities were $276,000. On July 1, Year 3, Munoz issued a long-term note to a bank for $39,400 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 1 decimal place.) Before the transaction After the transaction a. Working capital Current ratio b