On June 30, Year 3, Rooney Company's total current assets were $502,500 and its total current liabilities were $271,000. On July 1 , Year 3, Rooney issued a short-term note to a bank for $40,800 cash. 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. Note: Round your answers to 2 decimal places