It is your first day as intern at the investment bank Gordon Stanley. An associate gives you an excerpt from a company's balance sheet to calculate the book value of debt as proxy for the company's market value of debt. She stresses that your calculation is an important input for the subsequent WACC calculation. FY 2022 Accounts payable 250 Accrued liabilities 300 Current Portion of Operating Lease Liabilities 300 Current Portion of Long-term Debt 400 Other Current Liabilities 100 Operating Lease Liabilities 1,200 Long-term debt 3,000 Other Long-term Debt 400 Your colleague gives you the hint that Other Current Liabilities and Other Long-Term consist of non-interest bearing items