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 $45,000 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 1,8:1. Required: Determine the following at December 31,2024