Presented below is a partial trial balance for the Messenger Corporation at December 31, 2018.

Account Title	Debits		Credits
Cash and cash equivalents	47,000
Accounts receivable	229,000
Raw materials inventory	53,000
Note receivable	152,000
Interest receivable	6,000
Interest payable			5,000
Marketable securities investments	56,000
Land	185,000
Buildings	1,460,000
Accumulated depreciationbuildings			825,000
Work in process inventory	31,000
Finished goods inventory	91,000
Equipment	485,000
Accumulated depreciationequipment			315,000
Franchise (net of amortization)	1,540,000
Prepaid insurance (for the next year)	77,000
Deferred revenue			48,000
Accounts payable			410,000
Note payable			670,000
Salaries payable			6,000
Allowance for uncollectible accounts			41,000
Sales revenue			8,720,000
Cost of goods sold	585,000
Salaries expense	65,000

Additional information:

1. The note receivable, along with any accrued interest, is due on November 1, 2019.
2. The note payable is due in 2023. Interest is payable annually.
3. The marketable securities consist of investments in 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 18 months.

Required: Determine the companys working capital at December 31, 2018.