resented below is a partial trial balance for the Messenger Corporation at December 31, 2016. Account Title Debits Credits Cash and cash equivalents 50,000 Accounts receivable 235,000 Raw materials inventory 56,000 Note receivable 167,000 Interest receivable 9,000 Interest payable 8,000 Marketable securities 59,000 Land 200,000 Buildings 1,490,000 Accumulated depreciationbuildings 840,000 Work in process inventory 34,000 Finished goods inventory 94,000 Equipment 500,000 Accumulated depreciationequipment 330,000 Franchise (net of amortization) 1,600,000 Prepaid insurance (for the next year) 80,000 Deferred revenue 57,000 Accounts payable 440,000 Note payable 700,000 Salaries payable 9,000 Cash restricted for payment of note payable 200,000 Allowance for uncollectible accounts 44,000 Sales revenue 8,780,000 Cost of goods sold 600,000 Salaries expense 68,000 Additional information: 1. The note receivable, along with any accrued interest, is due on November 1, 2017. 2. The note payable is due in 2021. Interest is payable annually. 3. The marketable securities 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 earned equally over the next 18 months. Required: Determine the companys working capital (current assets minus current liabilities) at December 31, 2016. (Do not round your intermediate calculations.)