Presented below is a partial trial balance for the Messenger Corporation at December 31, 2016.

Account Title

Debits

Credits

Cash and cash equivalents

43,000

Accounts receivable

221,000

Raw materials inventory

49,000

Note receivable

132,000

Interest receivable

8,000

Interest payable

11,000

Marketable securities

52,000

Land

165,000

Buildings

1,420,000

Accumulated depreciationbuildings

805,000

Work in process inventory

27,000

Finished goods inventory

87,000

Equipment

465,000

Accumulated depreciationequipment

295,000

Franchise (net of amortization)

1,460,000

Prepaid insurance (for the next year)

73,000

Deferred revenue

36,000

Accounts payable

370,000

Note payable

630,000

Salaries payable

11,000

Cash restricted for payment of note payable

165,000

Allowance for uncollectible accounts

37,000

Sales revenue

8,640,000

Cost of goods sold

565,000

Salaries expense

61,000

Additional information:

1.	The note receivable, along with any accrued interest, is due on November 1, 2017.
2.	The note payable is due in 2021. Interest is payable annually.
3.	The marketable securities 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 earned equally over the next 18 months.

Required:

Determine the companys working capital (current assets minus current liabilities) at December 31, 2016.(Do not round your intermediate calculations.)

Working capital: _____________-