Category Prover Current year Accounts payable 41,400 45,000 AH Accounts receivable 115,200 122.400 Accruals 16,200 13,500 Additional paid in capital 200.000 216 660 Cash ??? 772 Common Stock @ par value 37,600 42.000 COGS 131,400 170,066.00 Depreciation expense 21,600 23.461.00 Interest expense 16.200 16,740.00 Inventories 111,600 115200 Long-term debt 135,000 138,945.00 Net fixed assets 378,500.00 399.600 Noles payable 59,400 54,800 50,400 69,052.00 Operating expenses (excl depr) Retained earnings 122.400 136.800 Sales 255,500 339,365.00 Taxes 9.900 19,362.00 What is the current year's entry for long-term debt on a common-sized balance sheet? Submit Answer format: Percentage Round to: 2 decimal places (Example: 9.24%, sign required. Will accept decimal format rounded to 4 decimal places (ex 0.09241)