The following December $31,2024,$ fiscal year$-$end account balance information is available for the Stonebridge Corporation:

Cash and cash equivalents $ $5,000$

Accounts receivable $($net$)20,000$

Inventory $60,000$

Property, plant, and equipment $($net$)120,000$

Accounts payable $44,000$

Salaries payable $15,000$

Paid$-$in capital $100,000$

The only asset not listed is short$-$term investments. The only liabilities not listed are $$30,000$ notes payable due in two years and related accrued interest payable of $$1,000$ due in four months. The current ratio at year$-$end is $1\mathrm{.}5$:$1.$

Required:

Determine the following at December $31,2024$: