9:40 Category Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122.400 Accruals 16.200 13,500 Additional paid in capital 200.000 218.880 Cash 222 722 Common Stock @ par value 37,600 42.000 COGS 131,400 171.092.00 Depreciation expense 21,800 23,508.00 Interest expense 16.200 18.324.00 Inventories 111.800 115.200 Long-term debt 135.000 137. 424.00 Net fixed assets 370,001.00 309.800 59 400 Notes payable 84,800 50 400 89.001.00 Operating expenses excl dep Retained in 122 400 138,800 Shes 255,500 337 87T 00 TO 000 19.342.00 COGS 131,400 171,092.00 Depreciation expense 21,600 23,508.00 Interest expense 16,200 16,324.00 Inventories 111,800 115,200 Long-term debt 135,000 137,424.00 Net fixed assets 379,901.00 399,600 Notes payable 59.400 84,800 50.400 69,691.00 Operating expenses (excl. depr.) Retained earnings 122,400 136,800 Sales 255,600 337.877.00 Taxes 9.900 19.342.00 What is the current year's entry for long-term debt on a common-sized balance sheet? Submit Answer format: Percentage Round to 2 decimal places (Example: 9.24%, % sign required. Willac rounded to 4 decimal places (ex: 0 09243)