Working capital from balance sheet. I am getting 271,000. The "check your answer" function is telling me this is incorrect. I am subtracting "allowance for uncollectable accounts" from A/R and only using current assets/liabilities. Not sure what is going on here. Previous posting of this similar question have been cross referenced already. See Below.

Presented below is a partial trial balance for the Messenger Corporation at December 31, 2016.

Account Title	Debits	Credits
Cash and cash equivalents	35,000
Accounts receivable	205,000
Raw materials inventory	41,000
Note receivable	145,000
Interest receivable	7,000
Interest payable	12,000
Marketable securities	44,000
Land	125,000
Buildings	1,550,000
Accumulated depreciationbuildings	765,000
Work in process inventory	43,000
Finished goods inventory	94,000
Equipment	425,000
Accumulated depreciationequipment	255,000
Franchise (net of amortization)	1,300,000
Prepaid insurance (for the next year)	65,000
Deferred revenue	51,000
Accounts payable	290,000
Note payable	550,000
Salaries payable	11,000
Cash restricted for payment of note payable	125,000
Allowance for uncollectible accounts	29,000
Sales revenue	1,000,000
Cost of goods sold	525,000
Salaries expense	53,000

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.)