$45$

Category

Accounts payable

Accounts receivable

Accruals

Additionat paid in capital

Cash

Common Stock

COGS

Current portion long$-$term debt

Depreciation expense

Interest expense

Inventories

Long$-$term debt

Net fixed assets

Notes payable

Operating expenses $($excl$.$ depr.$)$

Retaiffed earnings

Sales

Taxes

Prior Year

Current Year

$???$

$???$

$320,715,397,400$

$40,500,33,750$

$500,000,541,650$

$17,500,47,500$

$94,000,105,000$

$328,500,430,304,00$

$33,750,35,000$

$54,000,54,108\mathrm{.}00$

$40,500,41,866,00$

$279,000,288,000$

$338,243\mathrm{.}00,400,891\mathrm{.}00$

$946,535,999,000$

$148,500,162,000$

$126,000,161,495,00$

$306,000,342,000$

$639,000,845,662\mathrm{.}00$

$24,750,47,982\mathrm{.}00$

What is the current year's entry for long$-$term debt on a common$-$sized balance sheet?

Answer format: Percentage Round to $2$ decimal places $($Example $924\%\%$ sign required Will accept d