Presented below is a partial trial balance for the Messenger Corporation on December $31,2024.$

$\backslash$table$[[$Cash and cash equivalents Title,Debits,Credits$],[$Accounts receivable,$36,000,],[$Raw materials inventory,$207,000,],[$Notes receivable,$42,000,],[$Interest receivable,$150,000,],[$Interest payable,$8,000,13,000],[$Investments$,45,000,],[$Land$,130,000,],[$Buildings$,1,560,000,],[$Accumulated depreciation$-$buildings,$47,000,770,000],[$Work in process inventory,$95,000,],[$Finished goods inventory,$430,000,260,000],[$Equipment$,1,320,000,],[$Accumulated depreciation$-$equipment,$66,000,],[$Franchise $($net of amortization$),,54,000],[$Prepaid insurance $($for the next year$),,300,000],[$Deferred revenue,$560,000,],[$Accounts payable,,$12,000],[$Notes payable,,$30,000],[$Salaries payable,$8,500,000,],[$Allowance for uncollectible accounts,$530,000,],[$Sales revenue,$54,000,],[$Cost of goods sold,,$]]$

Additional information:

The notes receivable, along with any accrued interest, are due on November $1,2025.$

The notes payable are due in $2029.$ Interest is payable annually.

The investments consist of equity securities of other corporations. Management does not intend to sell Sny of the securities in the next year.

Deferred revenue will be recognized equally over the next $18$ months.

Required:

Determine the company's working capital on December $31,2024.$

Note: Do not round your intermediate calculations.

Working capital