Assume Deloitte & Touche, the accounting firm, advises Deep Sea Seafood that their financial statements must be changed to confirm with GAAP. At December 31, 2016, Deep Sea Seafood accounts include the following: Cash Short-term trading investments, at cost Accounts receivable Inventory Prepaid expenses Total current assets Accounts payable Other current liabilities Total current liabilities $51,000 19,000 37,000 61,000 14,000 $182,000 $62,000 41,000 $103,000 Deloitte & Touche advised Deep Sea Seafood that: Cash includes $20,000 that is deposited in a compensating balance account that is tied up until 2018. The fair value of the short-term trading investments is $17,000. Deep Sea Seafood purchased the investments a couple of weeks ago