The following December 31, 2024, fiscal year-end account balance information is available for the Stonebridge Corporation: The only asset not listed is short-term investments. The only liabilities not listed are $35,000 notes payable due in two years and elated 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