USE THE DATA BELOW TO ANSWER QUESTIONS 28, 29 AND 30 - THE DATA WILL BE REPEATED FOR EACH OF THE QUESTIONS, BUT IT IS IDENTICAL FOR EACH. Use the financial data and ratios listed below to fill in the balance sheet for Year 2 for Birmingham Company. 30 60 Number of shares outstanding Sales Gross profit margin Inventory turnover ratio Notes payable Net profit margin Return on assets Percent of sales on credit 41,000 $840,000 20% 8 $18,000 8% 8.0% 90% Average collection period (days) Accounts payable days Retained earnings (Dec 31, 2020) Dividends paid in 2021 Accruals Net fixed assets Debt ratio Par value per share $28,000 $80,000 $84,000 654000 60% $0.50 Cash Accounts receivable Inventory Current assets Net fixed assets Total assets Birmingham Company Balance Sheet for the Year Ending December 31, 2021 Notes payable Accounts payable Accruals Current liabilities Long-term debt Total liabilities Common stock Capital surplus Retained earnings Total liab. & equity According to the Balance Sheet you created, what did Birmingham Company record as Long Term Debt on its 2021 balance sheet