3 Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Credits $ 2 points Debits 37,000 164,000 41,000 117,000 20,000 $ 22,000 eBook 49,000 67,000 1,640,000 637,000 Hint Account Title Cash Accounts receivable Raw materials Notes receivable Interest receivable Interest payable Investment in debt securities Land Buildings Accumulated depreciation-buildings Work in process Finished goods Equipment Accumulated depreciation-equipment Patent (net) Prepaid rent (for the next two years) Deferred revenue Accounts payable Notes payable Restricted cash (for payment of notes payable) Allowance for uncollectible accounts Sales revenue Cost of goods sold Rent expense 59,000 106,000 334,000 147,000 Print 137,000 77,000 53,000 197,000 570,000 References 97,000 30,000 1,140,000 467,000 45,000 Additional Information: 1. The notes receivable, along with any accrued interest, are due on November 22, 2022. 2. The notes payable are due in 2025. Interest is payable annually. 3. The investment in debt securities consist of treasury bills, all of which mature next year. 4. Deferred revenue will be recognized as revenue equally over the next two years. Required: Determine the company's working capital (current assets minus current liabilities) at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) 3 Required: Determine the company's working capital (current assets minus current liabilities) at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) 2 points Current assets: eBook Hint Print References 0 Total current assets Current liabilities: Total current liabilities Working capital