The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation: Cash and cash equivalents $5,600
Accounts receivable (net) 26,000
Inventory 66,000
Property, plant, and equipment (net) 150,000
Accounts payable 45,000
Salaries payable 17,000
Paid-in capital 130,000

The only asset not listed is short-term investments. The only liabilities not listed are $36,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 1.6:1.

Required:
Determine the following at December 31, 2021:

Total current assets
Short-term investments
Retained earnings

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