The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation: Cash and cash equivalents $ 5,800 Accounts receivable (net) 28,000 Inventory 68,000 Property, plant, and equipment (net) 160,000 Accounts payable 47,000 Salaries payable 19,000 Paid-in capital 140,000 The only asset not listed is short-term investments. The only liabilities not listed are $38,000 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