Presented below is a partial trial balance for the Messenger Corporation at December 31, 2016. Additional information The note receivable, along with any accrued interest, is due on November 1. 2017 The note payable is due is 2021 interest is payable annually The marketable securities consist of equity securities of other corporations Management does not intend to sell any of the securities in the next year Deferred revenue will be earned equally over the next 18 months Determine the company s working capital (current assets minus current liabilities) at December 31