Determine the amount of long-term debt for ABCCo. using the following balance sheet information: cash balance of $24,687, accounts payable of $97,303, common stock of $401,209, retained earnings of $501,202, inventory of $205,390, other assets equal to $77,015, net plant and equipment of $705,977, short-term notes payable of $30,000, and accounts receivable of $142,320