On June 30, Year 3, Stuart Company's total current assets were $502,500 and its total current liabilities were $278,000. On July 1, Year 3, Stuart issued a short-term note to a bank for $40,600 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 2 decimal places.)