Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Credits $ Debits 36,000 162,000 40,000 116,000 19,000 $ 21,000 48,000 66,000 1,620,000 636,000 Account Title Cash Accounts receivable Raw materials Notes receivable Interest receivable Interest payable Investment in debt securities Land Buildings Accumulated depreciation-buildings Work in process Finished 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 58,000 105,000 332,000 146,000 136,000 76,000 52,000 196,000 560,000 96,000 29,000 1,120,000 466,000 44,000 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.) Current assets: Total current assets Current liabilities: Total current liabilities Working capital