Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,554, accounts payable of $97,280, common stock of $401,318, retained earnings of $501,618, inventory of $204,480, other assets equal to $77,215, net plant and equipment of $706,704, short-term notes payable of $30,000, and accounts receivable of $142,861. Long-Term Debt $