Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024.

Account TitleDebitsCreditsCash$ 35,000Accounts receivable160,000Raw materials39,000Notes receivable115,000Interest receivable18,000Interest payable$ 20,000Investment in debt securities47,000Land65,000Buildings1,600,000Accumulated depreciationbuildings635,000Work in process57,000Finished goods104,000Equipment330,000Accumulated depreciationequipment145,000Patent (net)135,000Prepaid rent (for the next two years)75,000Deferred revenue51,000Accounts payable195,000Notes payable550,000Restricted cash (for payment of notes payable)95,000Allowance for uncollectible accounts28,000Sales revenue1,100,000Cost of goods sold465,000Rent expense43,000

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 companys working capital (current assets minus current liabilities) at December 31, 2024.

Note: Amounts to be deducted should be indicated by a minus sign.