Determine the amount of long-term debt for ABC Co. using the following balance sheet information: cash balance of $24,645, accounts payable of $98,138, common stock of $400,798, retained earnings of $501,503, inventory of $204,990, other assets equal to $77,007, net plant and equipment of $707,319, short-term notes payable of $30,000, and accounts receivable of $142,713. Long-Term Debt