On June 30, Year 3, Stuart Company's total current assets were $504,000 and its total current liabilities were $273,000. On July 1, Year 3 , Stuart issued a short-ferm note to a bank for $39,600 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. Note: Round your answers to 2 decimal places