Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. Account Title Cash Accounts receivable Debits Credits $ 20,000 130,000 Raw materials 24,000 Notes receivable 100,000 Interest receivable 3,000 Interest payable $ 5,000 Investment in debt securities 32,000 Land 50,000 Buildings 1,300,000 Accumulated depreciation-buildings 620,000 Work in process 42,000 Finished goods 89,000 Equipment 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 400,000 Restricted cash (for payment of notes 80,000 payable) 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. Current assets: Total current assets Current liabilities: