On June 30, Year 3, Stuart Companys total current assets were $499,500 and its total current liabilities were $279,500. On July 1, Year 3, Stuart issued a short-term note to a bank for $39,800 cash. Required a. Compute Stuarts working capital before and after issuing the note. b. Compute Stuarts current ratio before and after issuing the note. (Round your answers to 2 decimal places.)