Presented below is a partial trial balance for the Messenger Corporation at December 31, 2018 Account Title Debits Credits Cash and cash equivalents 60,000 Accounts receivable 200,000 Raw materials inventory 30,000 Note receivable 110,000 Interest receivable 4,000 Interest payable 7,000 Marketable securities investments 48,000 Land 100,000 Buildings 1,300,000 Accumulated depreciation-buildings 740,000 Work in process inventory 38,000 Finished goods inventory 98,000 Equipment 500,000 Accumulated depreciation-equipment 200,000 Franchise (net of amortization) 120,000 Prepaid insurance for the next year) 60,000 Deferred revenue 48,000 Accounts payable 240,000 Note payable(N/P) 500,000 Salaries payable 6,000 Allowance for uncollectible accounts 24,000 Sales revenue 800,000 Cost of goods sold 400,000 Salaries expense 48,000 Additional information: 1. The note receivable, along with any accrued interest, is due on November 1, 2020. 2. The note payable is due in 2019. Interest is payable annually. 3. The marketable securities consist of investments in equity securities of other corporations, Management intend to sell any of the securities in the next year. 4. Deferred revenue will be recognized equally over the next 24 months Required: Determine the company's working capital at December 31, 2018. Account Partial Total Current assets Total current assets Current liabilities Total Current liabilities