Presented below is a partial trial balance for the Messenger Corporation on December 31, 2024. Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Debits Credits 30,000 195,000 36,000 Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory Finished goods inventory 120,000 4,000 7,000 48,000 100,000 1,500,000 740,000 38,000 98,000 Equipment 400,000 Accumulated depreciation-equipment 230,000 Franchise (net of amortization) 120,000 Prepaid insurance (for the next year) 60,000 Deferred revenue 48,000 Accounts payable 240,000 Notes payable 500,000 Salaries payable 6,000 Allowance for uncollectible accounts 24,000 Sales revenue 900,000 Cost of goods sold Salaries expense 500,000 48,000 Additional information: 1. The notes receivable, along with any accrued interest, are due on November 1, 2025. 2. The notes payable are due in 2029. Interest is payable annually. 3. The investments consist of equity securities of other corporations. Management does not intend to sell any of the securities in the next year. 4. Deferred revenue will be recognized equally over the next 18 months. Required: Determine the company's working capital on December 31, 2024. Note: Do not round your intermediate calculations. Working capital