Prepare balance Sheet 21) Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021. Cash and cash equivalents Account Title Accounts receivable Debits 42,000 Credits Raw materials inventory 219,000 Notes receivable 48,000 127,000 Interest receivable 7,000 Interest payable 10,000. Investments 51,000 Land 160,000 Buildings 1,410,000 Accumulated depreciation-buildings 800,000 Work in process inventory 26,000 Finished goods inventory 86,000 Equipment 460,000 Accumulated depreciation-equipment 290,000 Franchise (net of amortization) 1,440,000 Prepaid insurance (for the next year) 72,000 Deferred revenue 72,000 Accounts payable 360,000 Notes payable 620,000 Salaries payable. 10,000 Allowance for uncollectible accounts 36,000 Sales revenue Cost of goods sold Salaries expense 8,620,000 560,000 60,000 Additional information: 1. The notes receivable, along with any accrued interest, are due on November 1, 2022. 2. The notes payable are due in 2026. Interest is payable annually. 3. The investments 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 recognized equally over the next 18 months. Required: Determine the company's working capital at December 31, 2021. (Do not round your intermediate calculations.) Working capital