Presented below is the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2016.

Account Title	Debits		Credits
Cash	20,000
Accounts receivable	130,000
Raw materials	24,000
Note receivable	100,000
Interest receivable	3,000
Interest payable			5,000
Marketable securities	32,000
Land	50,000
Buildings	1,300,000
Accumulated depreciationbuildings			620,000
Work in process	42,000
Finished goods	89,000
Equipment	300,000
Accumulated depreciationequipment			130,000
Patent (net of amortization)	120,000
Prepaid rent (for the next two years)	60,000
Deferred revenue			36,000
Accounts payable			180,000
Note payable			400,000
Cash restricted for payment of note payable	80,000
Allowance for uncollectible accounts			13,000
Sales revenue			800,000
Cost of goods sold	450,000
Rent expense	28,000

Additional information:
1.	The note receivable, along with any accrued interest, is due on November 22, 2017.
2.	The note payable is due in 2020. Interest is payable annually.
3.	The marketable securities consist of treasury bills, all of which mature in the next year.
4.	Deferred revenue will be earned equally over the next two years.

Required:

Determine the companys working capital (current assets minus current liabilities) at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)