Determine the working capital

Credits Debits 34,000 203,000 40,000 140,000 6,000 11,000 43,000 120,000 1,540,000 760,000 Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory Finished goods inventory Equipment Accumulated depreciation equipment Franchise (net of amortization) Prepaid insurance (for the next year) Deferred revenue Accounts payable Notes payable Salaries payable Allowance for uncollectible accounts Sales revenue Cost of goods sold Salaries expense 42,000 93,000 420,000 250,000 1,280,000 64,000 48,000 280,000 540,000 10,000 28,000 980,000 520,000 52,000 Additional information: 1. The notes receivable, along with any occrued 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.)