Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31 , 2024 Credits Debits 40,000 170,000 44,000 120,000 23,000 25,000 52,000 70,000 1,700,000 640,000 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 62,000 109,000 340,000 150,000 140,000 80,000 56,000 200,000 600,000 100,000 33,000 1,200,000 470,000 48,000

Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31,2024. 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 company's working capital (current assets minus current liabilities) at December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign. Required: Determine the company's working capital (current assets minus current liabilities) at December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign