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

Account Title Debits Credits

Cash $ $21,000$

Accounts receivable $132,000$

Raw materials $25,000$

Notes receivable $101,000$

Interest receivable $4,000$

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 $43,000$

Finished goods $90,000$

Equipment $302,000$

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:

The notes receivable, along with any interest receivable, are due on November $22,2025.$

The notes payable are due in $2028.$ Interest is payable annually.

The investment in debt securities consist of treasury bills, all of which mature next year.

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.