Sheridan Company has recorded the following items in its financial records.

Cash in bank $$51,400$

Cash in plant expansion fund $105,900$

Cash on hand $13,000$

Highly liquid investments $37,000$

Petty cash $590$

Receivables from customers $94,100$

Stock investments $68,800$

The highly liquid investments had maturities of $3$ months or less when they were purchased. The stock investments will be sold in the next $6$ to $12$ months. The plant expansion project will begin in $3$ years.