Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021.

Account Title	Debits		Credits
Cash and cash equivalents	42,000
Accounts receivable	219,000
Raw materials inventory	48,000
Notes receivable	127,000
Interest receivable	7,000
Interest payable			10,000
Investments	51,000
Land	160,000
Buildings	1,410,000
Accumulated depreciationbuildings			800,000
Work in process inventory	26,000
Finished goods inventory	86,000
Equipment	460,000
Accumulated depreciationequipment			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			8,620,000
Cost of goods sold	560,000
Salaries expense	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 companys working capital at December 31, 2021. (Do not round your intermediate calculations.)