Exercise 3-1 (Algo) Balance sheet; missing elements [LO3-2, 3-3, 3-8] The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation: Cash and cash equivalents Accounts receivable (net) Inventory Property, plant, and equipment (net) Accounts payable Salaries payable Paid-in capital $ 5,100 21,000 61,000 125,000 40,000 12,000 105,000 The only asset not listed is short-term investments. The only liabilities not listed are $31,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 17:1. Required: Determine the following at December 31, 2021: 1. Total current assets 2. Short-term investments 3. Retained earnings