On June 30 , Year 3 , Walton Company's total current assets were $497,500 and its total current liabilities were $272,000. On July 1, Year 3, Walton issued a short-term note to a bank for $41,800 cash. Required a. Compute Walton's working capital before and after issuing the note. b. Compute Walton's current ratio before and after issuing the note. (Round your answers to 2 decimal places.)