Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,794, accounts payable of $96,742, common stock of $400,873, retained earnings of $501,846, inventory of $207,399, other assets equal to $77,947, net plant and equipment of $706,156, short-term notes payable of $30,000, and accounts receivable of $142,620.

Long-term Debt = $