On June 30 , Year 3, Stuart Company's total current assets were $504,500 and its total current liabilities were $276,000. On July 1 , Year 3, Stuart issued a long-term note to a bank for $39,800 cash. Required a. Compute Stuart's working capital before and after issuing the note. b. Compute Stuart's current ratio before and after issuing the note. (Round your answers to 1 decimal place.)