Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Account Title Debits Credits Cash $ 39,000 Accounts receivable 168,000 Raw materials 43,000 Notes receivable 119,000 Interest receivable 22,000 Interest payable $ 24,000 Investment in debt securities 51,000 Land 69,000 Buildings 1,680,000 Accumulated depreciation—buildings 639,000 Work in process 61,000 Finished goods 108,000 Equipment 338,000 Accumulated depreciation—equipment 149,000 Patent (net) 139,000 Prepaid rent (for the next two years) 79,000 Deferred revenue 55,000 Accounts payable 199,000 Notes payable 590,000 Restricted cash (for payment of notes payable) 99,000 Allowance for uncollectible accounts 32,000 Sales revenue 1,180,000 Cost of goods sold 469,000 Rent expense 47,000 Additional Information: The notes receivable, along with any accrued interest, are due on November 22, 2022. The notes payable are due in 2025. Interest is payable annually. The investment in debt securities consist of treasury bills, all of which mature next year. Deferred revenue will be recognized as revenue equally over the next two years. Required: Determine the company’s working capital (current assets minus current liabilities) at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)