The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation: Cash and cash equivalents Accounts receivable (net) Inventory Property, plant, and equipment (net) Accounts payable Salaries payable Paid-in capital $ 5,400 24,000 64,000 140,000 43,000 15,000 120,000 The only asset not listed is short-term investments. The only liabilities not listed are $34,000 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. Required: Determine the following at December 31, 2021: 1. Total current assets 2. Short-term investments 3. Retained earnings