Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,748, accounts payable of $95,243, common stock of $401,447, retained earnings of $501,553, inventory of $204,965, other assets equal to $76,019, net plant and equipment of $705,686, short-term notes payable of $30,000, and accounts receivable of $142,446. Long-Term Debt $