The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation:

Cash and cash equivalents	$	5,500
Accounts receivable (net)		25,000
Inventory		65,000
Property, plant, and equipment (net)		145,000
Accounts payable		44,000
Salaries payable		16,000
Paid-in capital		125,000

The only asset not listed is short-term investments. The only liabilities not listed are $35,000 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 Investment

3. Retained Earnings

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