B Category Current year Account payable 41.400 45.000 Accounts receivable 115.200 122.400 Accra 18,200 13.500 Additional paid in capital 200,000 216,000 Cash 772 777 Common Stock par value 37,600 42,000 COGS 131.400 170,612.00 Depreciation expense 21,600 22,978,00 Interest expense 16.200 16,697.00 Inventories 111,600 115,200 Long-term debt 135,000 138,772.00 1.000 111.000 115.200 Long-term det 135.000 138,772.00 Not fixed as 376.868.00 300,000 Notes payable 59.400 64,500 Operating expenses (excl. depr) 50,400 63,721.00 Retained earnings 122.400 136,800 Sales 255,600 335,647.00 Taxes 9,000 19,233.00 What is the current year's entry for long-term debt on a common-sized balance sheet? Submit Answer format: Porcentage Round to: 2 decimal places (Example: 9.24%, % sign required. Will accept decimal format markt Ham