Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. 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 Debits $ 31,000 Credits 152,000 35,000 111,000 14,000 $ 16,000 43,000 61,000 1,520,000 631,000 53,000 100,000 322,000 Accumulated depreciation-equipment 141,000 Patent (net) 131,000 Prepaid rent (for the next two years) 71,000 Deferred revenue 47,000 Accounts payable 191,000 Notes payable 510,000 Restricted cash (for payment of notes payable) 91,000 Allowance for uncollectible accounts 24,000 Sales revenue 1,020,000 Cost of goods sold Rent expense 461,000 39,000 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 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. Answer is complete but not entirely correct. Current assets: Cash Accounts receivable Allowance for uncollectible accounts Notes receivable Interest receivable Investment in debt securities Raw materials Work in process Finished goods Prepaid rent Total current assets Current liabilities: Deferred revenue Accounts payable Interest payable Total current liabilities Working capital $ 31,000 152,000 (24,000) 111,000 14,000 43,000 35,000 53,000 100,000 35,500 (47,000) (191,000) ( (16,000) 550,500 (254,000) $ 320,000