The following December 31, 2021, fiscal year-end account balance Information is available for the Stonebridge Corporation: Cash and cash equivalents Accounts receivable (net) Inventory $ 6,000 30,000 70,000 Property, plant, and equipment (net) 170,000 Accounts payable Salaries payable 49,000 21,000 Paid-in capital 150,000 The only asset not listed is short-term investments. The only liabilities not listed are $40,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 1.6:1. Required: Determine the following at December 31, 2021: 1. Total current assets 2. Short-term investments 3. Retained earnings