Presented below is a partial trial balance for the Messenger Corporation at December 31, 2016.
Account Title Debits Credits
Cash and cash equivalents 43,000
Accounts receivable 221,000
Raw materials inventory 49,000
Note receivable 132,000
Interest receivable 8,000
Interest payable 11,000
Marketable securities 52,000
Land 165,000
Buildings 1,420,000
Accumulated depreciation–buildings 805,000
Work in process inventory 27,000
Finished goods inventory 87,000
Equipment 465,000
Accumulated depreciation–equipment 295,000
Franchise (net of amortization) 1,460,000
Prepaid insurance (for the next year) 73,000
Deferred revenue 36,000
Accounts payable 370,000
Note payable 630,000
Salaries payable 11,000
Cash restricted for payment of note payable 165,000
Allowance for uncollectible accounts 37,000
Sales revenue 8,640,000
Cost of goods sold 565,000
Salaries expense 61,000

Additional information:
1. The note receivable, along with any accrued interest, is due on November 1, 2017.
2. The note payable is due in 2021. 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. Deferred 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, 2016.(Do not round your intermediate calculations.)

Working capital: -