The following december 31, 2021, fiscal year-end account balance information is available for the stonebridge corporation: cash and cash equivalents $ 5,400 accounts receivable (net) 24,000 inventory 64,000 property, plant, and equipment (net) 140,000 accounts payable 43,000 salaries payable 15,000 paid-in capital 120,000 the only asset not listed is short-term investments. the only liabilities not listed are $34,000 notes payable due in two years and related accrued interest of $1,000 due in four months. the current ratio at year-end is 1.7: 1. required: determine the following at december 31, 2021: total current assets

Current Asset = 100,300

Explanation:                                                          $

Current Asset    

Inventory                                                        64,000

Accounts Receivables                                   24,000

Short Term Investment                                    

Cash and Cash Equivalent                              5,400

                                                                        93,400 + X

Current Liabilities

Accounts Payable                                          43,000

Salaries Payable                                             15,000

Accrued Interest                                                1000

                                                                        59,000

Current Ratio = Current Asset ÷ Current Liability

1.7   =  93400+X

1              59000

X+ 93400= 59000×1.7

X= 100300-93400

X = $6,900 ( Short Term Investments)

Current Asset= 93400+6900= 100,300

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answer; human resource management.(hrm);