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

Account TitleDebitsCreditsCash$ 20,000 Accounts receivable130,000 Raw materials24,000 Notes receivable100,000 Interest receivable3,000 Interest payable $ 5,000Investment in debt securities32,000 Land50,000 Buildings1,300,000 Accumulated depreciationbuildings 620,000Work in process42,000 Finished goods89,000 Equipment300,000 Accumulated depreciationequipment 130,000Patent (net)120,000 Prepaid rent (for the next two years)60,000 Deferred revenue 36,000Accounts payable 180,000Notes payable 400,000Restricted cash (for payment of notes payable)80,000 Allowance for uncollectible accounts 13,000Sales revenue 800,000Cost of goods sold450,000 Rent expense28,000

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.