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 Debits $ 30,000 150,000 34,000 110,000 Credits 13,000 $ 15,000 42,000 60,000 1,500,000 630,000 52,000 99,000 320,000 Accumulated depreciation-equipment 140,000 Patent (net) 130,000 Prepaid rent (for the next two years) 70,000 Deferred revenue 46,000 Accounts payable 190,000 Notes payable 500,000 Restricted cash (for payment of notes payable) 90,000 Allowance for uncollectible accounts 23,000 Sales revenue 1,000,000 Cost of goods sold 460,000 Rent expense 38,000 Additional Information: 1. The notes receivable, along with any interest receivable, are due on November 22, 2025. 2. The notes payable are due in 2028. 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, 2024