Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024.

Account Title	Debits	Credits
Cash	$ 20,000
Accounts receivable	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 depreciationbuildings		620,000
Work in process	42,000
Finished goods	89,000
Equipment	300,000
Accumulated depreciationequipment		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 payable)	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 companys working capital (current assets minus current liabilities) at December 31, 2024.

Note: Amounts to be deducted should be indicated by a minus sign.