On June 30, Year 3, Rooney Company's total current assets were $499.000 and its total current liabilities were $280,000. On July 1 . Year 3, Rooney Issued a short-term note to a bank for $39,000cash. Required a. Compute Rooney's working capital before and after issuing the note. b. Compute Rooney's current ratio before and after issuing the note. (Round your answers to 2 decimal places.)