Presented below are the ending balances of accounts for the kansas instruments corporation at december 31, 2021. account title debits credits cash $ 36,000 accounts receivable 162,000 raw materials 40,000 notes receivable 116,000 interest receivable 19,000 interest payable $ 21,000 investment in debt securities 48,000 land 66,000 buildings 1,620,000 accumulated depreciation—buildings 636,000 work in process 58,000 finished goods 105,000 equipment 332,000 accumulated depreciation—equipment 146,000 patent (net) 136,000 prepaid rent (for the next two years) 76,000 deferred revenue 52,000 accounts payable 196,000 notes payable 560,000 restricted cash (for payment of notes payable) 96,000 allowance for uncollectible accounts 29,000 sales revenue 1,120,000 cost of goods sold 466,000 rent expense 44,000 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.)