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:

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses.the book value of the partnership equity (i.e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000