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

Account Title	Debits		Credits
Cash and cash equivalents	33,000
Accounts receivable	201,000
Raw materials inventory	39,000
Notes receivable	135,000
Interest receivable	5,000
Interest payable			10,000
Investments	42,000
Land	115,000
Buildings	1,530,000
Accumulated depreciationbuildings			755,000
Work in process inventory	41,000
Finished goods inventory	92,000
Equipment	415,000
Accumulated depreciationequipment			245,000
Franchise (net of amortization)	1,260,000
Prepaid insurance (for the next year)	63,000
Deferred revenue			45,000
Accounts payable			270,000
Notes payable			530,000
Salaries payable			9,000
Allowance for uncollectible accounts			27,000
Sales revenue			960,000
Cost of goods sold	515,000
Salaries expense	51,000

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.

Working Capital -_____