Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,662, accounts payable of $94,909, common stock of $401,301, retained earnings of $500,446, inventory of $204,091, other assets equal to $77,837, net plant and equipment of $707,529, short-term notes payable of $30,000, and accounts receivable of $142,694. Long-Term Debt