Additional Information: 1. The notes recelvable, 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 dbt 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 llabilities) at December 31, 2024. Note: Amounts to be deducted should be indicated by o minus sign. Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. \begin{tabular}{|c|c|c|} \hline Account Title & Debits & Credits \\ \hline Cash & $31,000 & \\ \hline Accounts receivable & 152,000 & \\ \hline Raw materials & 35,000 & \\ \hline Notes receivable & 111,000 & \\ \hline Interest receivable: & 14,000 & \\ \hline Interest payable & & $16,000 \\ \hline Investment in debt securities & 43,000 & \\ \hline Land & 61,000 & \\ \hline Buildings & 1,520,000 & \\ \hline Accumulated depreciation-buildings: & & 631,000 \\ \hline Work in process & 53,000 & \\ \hline Finished goods & 100,000 & \\ \hline Equiptent & 322,000 & \\ \hline Accumulated depreciation-equipment & & 141,000 \\ \hline Patent (net) & 131,090 & \\ \hline Prepaid rent (for the next two years) & 71,000 & \\ \hline Deferred revenue. & & 47,000 \\ \hline Accounts payable & & 191,000 \\ \hline Notes payable & & 510,000 \\ \hline Restricted cash (for payment of notes payable) & 91,000 & \\ \hline Allowance for uncollectible accounts: & & 24,000 \\ \hline Sales revenue. & & 1,020,000 \\ \hline Cost of goods sold & 461,000 & \\ \hline Rent expense & 39,000 & \\ \hline \end{tabular} Current assets: \begin{tabular}{|l|l|l|} \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Current liabilities: & \\ \hline & \\ \hline Total current assets & \\ \hline Total current liabilities & \\ \hline Working capital & \\ \hline \end{tabular}