On June 30, Year 3, Rundle Company's total current assets were $502,500 and its total current liabilities were $273,000. On July 1, Year 3, Rundle issued a long-term note to a bank for $39,800 cash. Required a. Compute Rundle's working capital before and after issuing the note. b. Compute Rundle'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