On June 30, Year 3, Stuart Company's total current assets were $496,000 and its total current liabilities were $279,500. On July 1. Year 3, Stuart issued a long-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. (Round your answers to 1 decimal place.) Before the transaction After the transaction a Working capital Current ratio b