Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021. Credits Debits 33,889 201,880 39,880 135,eee 5,800 18.890 42,820 115.860 1,530, eee 755,eee Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process invertory Finished goods inventory Equipment Accumulated depreciation equipment Franchise (net of amortization) Prepaid insurance for the next year) Deferred revenue Accounts payable Notes payable Salaries payable Allowance for uncollectible accounts Sales revenue Cost of goods sold Salaries expense 41,800 92,880 415, Bee 245,000 1,260,00 63,880 45,000 278,000 530.000 9, eee 27,00 960, eee 515,800 51.000 Additional Information: 1. The notes recevable, 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