Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021.

Account Title		Debits			Credits
Cash	$	33,000
Accounts receivable		156,000
Raw materials		37,000
Notes receivable		113,000
Interest receivable		16,000
Interest payable				$	18,000
Investment in debt securities		45,000
Land		63,000
Buildings		1,560,000
Accumulated depreciationbuildings					633,000
Work in process		55,000
Finished goods		102,000
Equipment		326,000
Accumulated depreciationequipment					143,000
Patent (net)		133,000
Prepaid rent (for the next two years)		73,000
Deferred revenue					49,000
Accounts payable					193,000
Notes payable					530,000
Restricted cash (for payment of notes payable)		93,000
Allowance for uncollectible accounts					26,000
Sales revenue					1,060,000
Cost of goods sold		463,000
Rent expense		41,000

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 companys working capital (current assets minus current liabilities) at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)