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

Cash and cash equivalents	$	6,800
Accounts receivable (net)		38,000
Inventory		78,000
Property, plant, and equipment (net)		210,000
Accounts payable		57,000
Salaries payable		18,000
Paid-in capital		190,000

The only asset not listed is short-term investments. The only liabilities not listed are $48,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 1.7:1.

Determine the following at December 31, 2021:

Total current assets

Short-term investments

Retained earnings