On June 30,2018 , Jordan Company's total current assets were $500,500 and its total current liabilities were $274,500. On July 1 , 2018 , Jordan issued a long-term note to a bank for $40,200 cash. Required a. Compute Jordan's working capital before and after issuing the note. b. Compute Jordan's current ratio before and after issuing the note. (Round your answers to 1 decimal place.)