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Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021.

Account Title		Debits			Credits
Cash	$	34,000
Accounts receivable		158,000
Raw materials		38,000
Notes receivable		114,000
Interest receivable		17,000
Interest payable				$	19,000
Investment in debt securities		46,000
Land		64,000
Buildings		1,580,000
Accumulated depreciationbuildings					634,000
Work in process		56,000
Finished goods		103,000
Equipment		328,000
Accumulated depreciationequipment					144,000
Patent (net)		134,000
Prepaid rent (for the next two years)		74,000
Deferred revenue					50,000
Accounts payable					194,000
Notes payable					540,000
Restricted cash (for payment of notes payable)		94,000
Allowance for uncollectible accounts					27,000
Sales revenue					1,080,000
Cost of goods sold		464,000
Rent expense		42,000

Additional Information:

1. The notes receivable, along with any accrued interest, are due on November 22, 2022.
2. The notes payable are due in 2025. Interest is payable annually.
3. The investment in debt securities consist of treasury bills, all of which mature 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, 2021. (Amounts to be deducted should be indicated by a minus sign.)

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