The following December 31, 2021, fiscal year-end account balance information is avallable for the Stonebridge Corporation: The only asset not listed is short-term investments. The only liablities 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