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on Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Account Title Credits points Debits 32,000 154,000

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on Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Account Title Credits points Debits 32,000 154,000 36,000 112.000 15,000 $ 17,000 eBook 44,000 62.000 1,540,000 632,000 Accounts receivable Raw materials Notes receivable Interest receivable Interest payable Investment in debt securities Land Buildings Accumulated depreciation-buildings Work in process Pinished 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 54,000 101.000 324,000 142.000 10.000 72,000 Print 48,000 192,000 520,000 92,000 References 25,000 1.040,000 462,000 40,000 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.) a Current assets: points eBook Hint Print Total current assets Current liabilities: References Total current liabilities Working capital

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