Account Title Debits Credits Cash and cash equivalents 30,000 Accounts receivable 195,000 Raw materials inventory 36,000 Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory Finished goods inventory Equipment 120,000 4,000 7,000 48,000 100,000 1,500,000 740,000 38,000 98,000 400,000 Accumulated depreciation-equipment Franchise (net of amortization) 230,000 120,000 Prepaid insurance (for the next year) 60,000 Deferred revenue 48,000 Accounts payable 240,000 Notes payable 500,000 Salaries payable 6,000 Allowance for uncollectible accounts 24,000 Sales revenue Cost of goods sold 900,000 500,000 48,000 Salaries expense Additional information: 1. The notes receivable, along with any accrued interest, are due on November 1, 2022. 2. The notes payable are due in 2026. Interest is payable annually. 3. The investments consist of equity securities of other corporations. Management does not intend to sell any of the securities in the next year. 4. Deferred revenue will be recognized equally over the next 18 months. Required: Determine the company's working capital at December 31, 2021. (Do not round your intermediate calculations.) Working capital