During 2010, Raines Umbrella Corp. had sales of $1,740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $1,440,000, $240,000, and $120,000, respectively. In addition, the company had an interest expense of $90,000 and a tax rate of 34 percent. (Ignore any tax loss carryback or carryforward provisions.)Suppose Raines Umbrella Corp. paid out $24,000 in cash dividends.If spending on net fixed assets and net working capital was zero, and if no new stock was issued during the year, the firm's long-term debt account increased by how much