The following December 31, 2013, fiscal year end account balance information is available for the Stonebridge Corporation:

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

The only asset not listed is short  term investments. The only liabilities not listed are a $30,000 note 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, 2013:
1. Total current assets
2. Short  term investments
3. Retained earnings