Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021 Credits $ Debits 25,000 140,000 29,000 105,000 8,000 $ 10,000 37,000 55,000 1,400,000 625,000 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 Accumulated depreciation equipment Patent (net) Prepaid rent (for the next two years) Deferred revenue Accounts payable Notes payable Restricted cash for payment of notes payable) Allowance for uncollectible accounts Sales revenue Cost of goods sold Rent expense 47,000 94,000 310,000 135,000 125,000 65,000 41,000 185,000 450,000 85,000 18,000 900,000 455,000 33,000 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.) n. 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