The following December 31, 2024, fiscal year-end account balance information is available for the Stonebridge Corporation:

Cash and cash equivalents $ 5,900

Accounts receivable (net) 29,000

Inventory 69,000

Property, plant, and equipment (net) 165,000

Accounts payable 48,000

Salaries payable 20,000

Paid-in capital 145,000

The only asset not listed is short-term investments. The only liabilities not listed are $39,000 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 1.6:1.

Required:

Determine the following at December 31, 2024:

Total current assets, short term investments, retained earnings.