The following December 31, 2024, 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 $ 7,000 40,000 80,000 220,000 59,000 20,000 200,000 The only asset not listed is short-term investments. The only liabilities not listed are $50,000 notes payable due in two years and related accrued interest payable of $1,000 due in four months. The current ratio at year-end is 171 Required: Determine the following at December 31, 2024 1. Total current assets 2. Short-term investments $ 136,000 3. Retained earnings