The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation: E3-1 Balance sheet: missing elements L03-2, LO3-3, LO3-8 Cash and cash equivalents Accounts receivable (net) Inventory Property, plant, and equipment (net) Accounts payable Salaries payable Paid-in capital $ 5,000 20,000 60,000 120,000 44,000 15,000 100,000 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 of $1,000 due in four months. The current ratio at year-end is 1.5:1. Required: Determine the following at December 31, 2021: 1. Total current assets 2. Short-term investments 3. Retained earnings