On June 30, Year 3, Stuart Company's total current assets were $499,000 and its total current liabilities were $272,000. On July 1, Year 3 , Stuart issued a long-term note to a bank for $39,400 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 1 decimal place