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

Cash and cash equivalents	$	5,000
Accounts receivable (net)		20,000
Inventory		60,000
Property, plant, and equipment (net)		120,000
Accounts payable		44,000
Salaries payable		15,000
Paid-in capital		100,000

The only asset not listed is short-term investments. The only liabilities 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:

1. Total Current Assests

2. Short-Term Investment

3. Retained earning