The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation:

Cash and cash equivalents ......................................$ 5,000
Accounts receivable (net) .........................................20,000
Inventory .....................................................................60,000
Property, plant, and equipment (net) ....................120,000
Accounts payable .......................................................44,000
Salaries ........................................................................15,000
Paid-in capital ............................................................100,000

The only asset not listed is short-term investments. The only liabilities not listed are $30,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 1.5:1.

Required:
Determine the following at December 31, 2021:
1. Total current assets
2. Short-term investments
3. Retained earnings