11) The beginning and ending balances of long-term debt are $61,500 and $35,400, respectively, and cash payments for long-term debt during the year were $35,100. How much new long-term debt was issued during the year? A) New long-term debt issued during the year was $61,800. B) New long-term debt issued during the year was $26,100. C) New long-term debt issued during the year was $9,000. D) New long-term debt issued during the year was $300