Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021. Credits Debits 37,000 209,000 43,000 155,000 9,000 14,000 46,000 135,000 1,570,000 775,000 Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory Finished goods inventory Equipment Accumulated depreciation-equipment Franchise (net of amortization) Prepaid insurance (for the next year) Deferred revenue Accounts payable Notes payable Salaries payable Allowance for uncollectible accounts Sales revenue Cost of goods sold Salaries expense 45,000 96,000 435,000 265,000 1,340,000 67,000 57,000 310,000 570,000 5,000 31,000 8,520,000 535,000 55,000 Additional information: 1. The notes receivable, along with any accrued interest, are due on November 1, 2022. 2. The notes payable are due in 2026. 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 at December 31, 2021. (Do not round your intermediate calculations.) Working capital