Presented below is a partial trial balance for the Messenger Corporation at December 31, 2013.

Cash and Cash equivalents	30,000
Accounts receivable	195,000
Raw materials inventory	36,000
Note Receivable	120,000
Interest Receivable	4,000
Interest Payable		7,000
Marketable securities	48,000
Land	100,000
Buildings	1,500,000
Accumulated Depreciation- buildings		740,000
Work in process inventory	38,000
Finished goods inventory	98,000
Equipment	400,000
Accumulated Depreciation - equipment		230,000
Franchise (net of amortization)	120,000
Prepaid Insurance (for the next year)	60,000
Unearned Revenue		48,000
Accounts Payable		240,000
Note Payable		500,000
Salaries Payable		6,000
Cash Restricted for payment of note payable	100,000
Allowance for uncollected accounts		24,000
Sales Revenue		900,000
Cost of Goods Sold	500,000
Salaries Expense	48,000

Additionalinformation:

1. The note receivable, along with any accrued interest, is due on November 1, 2014.

2. The note payable is due in 2018. 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. Unearned revenue will be earned equally over the next 18 months.

Required: Determine the company's working capital (current assets minus current liabilities) at December 31, 2013.