The following december 31, 2021, fiscal year-end account balance information is available for the stonebridge corporation: cash and cash equivalents $ 6,500 accounts receivable (net) 35,000 inventory 75,000 property, plant, and equipment (net) 195,000 accounts payable 54,000 salaries payable 15,000 paid-in capital 175,000 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 of $1,000 due in four months. the current ratio at year-end is 1.8: 1. required: determine the following at december 31, 2021: