Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,401, accounts payable of $95,387, common stock of $400,803, retained earnings of $501,427, inventory of $205,378, other assets equal to $76,013, net plant and equipment of $706,024, short-term notes payable of $30,000, and accounts receivable of $142,667. Long-Term Debt $