On June 30. Year 3, Rooney Company's total current assets were $501,000 and its total current liabilities were $270,500. On July 1. Year 3, Rooney issued a short-term note to a bank for $41,200 cash. Required o. Compute Rooney's working capital before and after issuing the note. b. Compute Rooney's surrent ratio before and after issuing the note. (Round your answers to 2 decimal ploces.)