On June 30, Year 3, Perez Company's total current assets were $500,500 and its total current liabilities were $276,000. On July 1, Year 3, Perez issued a long-term note to a bank for $41,400 cash. Required a. Compute Perez's working capital before and after issuing the note. b. Compute Perez'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 b. Current ratio