During 2014, Raines Umbrella Corp. had sales of $690,404. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $460,809,$85,787, and $82,544, respectively. In addition, the company had an interest expense of $85,148 and a tax rate of 33 percent. (Ignore any tax loss carryback or carryforward provisions. This means that if the company does not have any taxable income, they do not pay any tax.) Suppose Raines Umbrella Corp. paid out $52,424 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, what is the net new long-term debt