Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,551, accounts payable of $97,289, common stock of $400,945, retained earnings of $500,452, inventory of $206,927, other assets equal to $76,539, net plant and equipment of $707,905, short-term notes payable of $30,000, and accounts receivable of $142,771. Long-Term Debt $