On June 30, Year 3, Finch Company's total current assets were $503 , 000 and its total current liabilities were $279 , 000 On July 1 , Year 3. Finch issued a long-term note to a bank for $38.200 cash. Required a. Compute Finch's working capital before and after issuing the note. b. Compute Finch's current ratio before and after issuing the note. (Round your answers to 1 decimal place.)