Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,687, accounts payable of 595,814, common stock of $401,194, retained earnings of $500,298, inventory of $205,834, other assets equal to $77,153, net plant and equipment of $707,543, short-term notes payable of $30,000, and accounts receivable of $142,506. Long-Term Debt