Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021 Credits Debits 35,000 205,000 41,000 145,000 7, eee 12,000 44,00 125,000 1,550,000 765, 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 inventory Finished goods inventory Equipent 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 43,000 94,000 425, cee 255,000 1,300,000 65,000 51,000 290,00 550,000 11,000 29,800 1, eeeeee . 525,000 59,000 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 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.) Answer is complete but not entirely correct. Working capital $143.000 x