Presented below is the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2016.

Account Title	Debits		Credits
Cash	38,000
Accounts receivable	166,000
Raw materials	42,000
Note receivable	118,000
Interest receivable	21,000
Interest payable			23,000
Marketable securities	50,000
Land	68,000
Buildings	1,660,000
Accumulated depreciationbuildings			638,000
Work in process	60,000
Finished goods	107,000
Equipment	336,000
Accumulated depreciationequipment			148,000
Patent (net of amortization)	138,000
Prepaid rent (for the next two years)	78,000
Deferred revenue			54,000
Accounts payable			198,000
Note payable			580,000
Cash restricted for payment of note payable	98,000
Allowance for uncollectible accounts			31,000
Sales revenue			1,160,000
Cost of goods sold	468,000
Rent expense	46,000

Additional information:
1.	The note receivable, along with any accrued interest, is due on November 22, 2017.
2.	The note payable is due in 2020. Interest is payable annually.
3.	The marketable securities consist of treasury bills, all of which mature in the next year.
4.	Deferred revenue will be earned equally over the next two years.

Required:

Determine the companys working capital (current assets minus current liabilities) at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)