Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,458, accounts payable of $97,389, common stock of $400,523, retained earnings of $501,431, inventory of $206,477, other assets equal to $76,323, net plant and equipment of $708,133, short-term notes payable of $30,000, and accounts receivable of $142,395.