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Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. Account Title Debits $ 26,000 Credits Cash

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Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. Account Title Debits $ 26,000 Credits Cash Accounts receivable Raw materials Notes receivable 142,000 30,000 106,000 Interest receivable 9,000 Interest payable $ 11,000 Investment in debt securities 38,000 Land 56,000 Buildings Accumulated depreciation-buildings Work in process Finished goods Equipment 1,420,000 626,000 48,000 95,000 312,000 Accumulated depreciation-equipment 136,000 Patent (net) 126,000 Prepaid rent (for the next two years) 66,000 Deferred revenue 42,000 Accounts payable 186,000 Notes payable 460,000 Restricted cash (for payment of notes payable) 86,000 Allowance for uncollectible accounts 19,000 Sales revenue 920,000 Cost of goods sold 456,000 Rent expense 34,000 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 company's working capital (current assets minus current liabilities) at December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign. Current assets: Total current assets Current liabilities:

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