Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Account Title Cash Raw materials Debits Credits 21,000 132,000 25,000 Accounts receivable Notes receivable Interest receivable 101,000 4,000 Interest payable $ 6,000 Investment in debt securities 33,000 Land 51,000 Buildings 1,320,000 Accumulated depreciation-buildings 621,000 Work in process Finished goods Equipment 43,000 90,000 302,000 Accumulated depreciation-equipment 131,000 Patent (net) 121,000 Prepaid rent (for the next two years) 61,000 Deferred revenue 37,000 Accounts payable 181,000 Notes payable 410,000 Restricted cash (for payment of notes payable) 81,000 Allowance for uncollectible accounts 14,000 Sales revenue 820,000 Cost of goods sold 451,000 Rent expense 29,000 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