On June 30, Year 3, Zachary Company's total current assets were $504,500 and its total current liabilities were $275,500. On July 1. Year 3. Zachary issued a long-term note to a bank for $38,800 cash. Required a. Compute Zachary's working capital before and after issuing the note. b. Compute Zachary'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