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

Account Title	Debits	Credits
Cash	$ 27,000
Accounts receivable	144,000
Raw materials	31,000
Notes receivable	107,000
Interest receivable	10,000
Interest payable		$ 12,000
Investment in debt securities	39,000
Land	57,000
Buildings	1,440,000
Accumulated depreciationbuildings		627,000
Work in process	49,000
Finished goods	96,000
Equipment	314,000
Accumulated depreciationequipment		137,000
Patent (net)	127,000
Prepaid rent (for the next two years)	67,000
Deferred revenue		43,000
Accounts payable		187,000
Notes payable		470,000
Restricted cash (for payment of notes payable)	87,000
Allowance for uncollectible accounts		20,000
Sales revenue		940,000
Cost of goods sold	457,000
Rent expense	35,000

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.