Presented below is the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2018.

Account Title		Debits			Credits
Cash	$	35,000
Accounts receivable		160,000
Raw materials		39,000
Note receivable		115,000
Interest receivable		18,000
Interest payable				$	20,000
Marketable securities		47,000
Land		65,000
Buildings		1,600,000
Accumulated depreciationbuildings					635,000
Work in process		57,000
Finished goods		104,000
Equipment		330,000
Accumulated depreciationequipment					145,000
Patent (net of amortization)		135,000
Prepaid rent (for the next two years)		75,000
Deferred revenue					51,000
Accounts payable					195,000
Note payable					550,000
Cash restricted for payment of note payable		95,000
Allowance for uncollectible accounts					28,000
Sales revenue					1,100,000
Cost of goods sold		465,000
Rent expense		43,000

Additional information:

1. The note receivable, along with any accrued interest, is due on November 22, 2019.
2. The note payable is due in 2022. 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 recognized as revenue equally over the next two years.

Required: Determine the companys working capital (current assets minus current liabilities) at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)

Current assets:
Total current assets
Current liabilities:
Total current liabilities
Working capital