Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,692, accounts payable of $96,791, common stock of $400,880, retained earnings of $501,571, inventory of $204,543, other assets equal to $77,699, net plant and equipment of $707,912, short-term notes payable of $30,000, and accounts receivable of $142,757.