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:

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: Total current assets:

short-term investments:

retained earnings: