On June 30, Year 3, Stuart Company's total current assets were $495,500 and its total current liabilities were $272,000. On July 1, Year 3, Stuart issued a short-term note to a bank for $38,200 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. Note: Round your answers to 2 decimal places. a. Working capital b. Current ratio Before the Transaction After the Transaction