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 Credits $ 20,000 130,000 24,000 100,000 3,000 $ 5,000 32,000 50,000 1,300,000 620,000 42,000 89,000 300,000 Accumulated depreciation-equipment 130,000 Patent (net) 120,000 Prepaid rent (for the next two years) 60,000 Deferred revenue 36,000 Accounts payable 180,000 Notes payable Restricted cash (for payment of notes payable) 400,000 80,000 Allowance for uncollectible accounts 13,000 Sales revenue 800,000 Cost of goods sold 450,000 Rent expense 28,000 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. 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. Current assets: Total current assets Current liabilities: Total current liabilities Working capital 0 0