On June 30, Year 3, Rundle Company's total current assets were $504,000 and its total current liabilities were $273.500. On July 1 , Year 3, Rundle issued a short-term note to a bank for $41,200cash. 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 2 decimal places.)