Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021. Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Debits 46,000 Credits 227,000 52,000 Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory Finished goods inventory Equipment 147,000 5,000 14,000 55,000 180,000 1,450,000 820,000 30,000 90,000 480,000 Accumulated depreciation-equipment 310,000 Franchise (net of amortization) 1,520,000 Prepaid insurance (for the next year) 76,000 Deferred revenue 45,000 Accounts payable 400,000 Notes payable 660,000 5,000 Salaries payable Allowance for uncollectible accounts Sales revenue Cost of goods sold Salaries expense 40,000 8,700,000 580,000 64,000 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