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

Account Title		Debits			Credits
Cash	$	25,000
Accounts receivable		140,000
Raw materials		29,000
Notes receivable		105,000
Interest receivable		8,000
Interest payable				$	10,000
Investment in debt securities		37,000
Land		55,000
Buildings		1,400,000
Accumulated depreciationbuildings					625,000
Work in process		47,000
Finished goods		94,000
Equipment		310,000
Accumulated depreciationequipment					135,000
Patent (net)		125,000
Prepaid rent (for the next two years)		65,000
Deferred revenue					41,000
Accounts payable					185,000
Notes payable					450,000
Restricted cash (for payment of notes payable)		85,000
Allowance for uncollectible accounts					18,000
Sales revenue					900,000
Cost of goods sold		455,000
Rent expense		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 companys working capital (current assets minus current liabilities) at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)