Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,455, accounts payable of $95,280, common stock of $400,812, retained earnings of $500,776, inventory of $204,545, other assets equal to $77,006, net plant and equipment of $706,955, short-term notes payable of $30,000, and accounts receivable of $142,841. Long-Term Debt $