The following December 31, 2016, fiscal year-end account balance information is available for the Stonebridge Corporation: The only asset not listed is short-term investments. The only liabilities not listed are a $30,000 note payable due in two years and related accrued interest of$1,000 due in four months. The current ratio at year-end is 1.5:1. Determine the following at December 31, 2016