What Is the current year's return on equity (ROE)?

What is the current years entry for long-term debt on a common-sized balance sheet?

\begin{tabular}{lcc} \multicolumn{1}{c}{ Category. } & Prior Year & Current Year \\ \cline { 2 - 3 } Accounts payable & ??? & ??? \\ Accounts receivable & 320,715 & 397,400 \\ Accruals & 40,500 & 33,750 \\ Additional paid in capital & 500,000 & 541,650 \\ Cash & 17,500 & 47,500 \\ Common Stock & 94,000 & 105,000 \\ COGS & 328,500 & 428,873.00 \\ Current portion long-term debt & 33,750 & 35,000 \\ Depreciation expense & 54,000 & 55,656.00 \\ Interest expense & 40,500 & 41,364.00 \\ Inventories & 279,000 & 288,000 \\ Long-term debt & 338,219.00 & 399,000.00 \\ Net fixed assets & 946,535 & 999,000 \\ Notes payable & 148,500 & 162,000 \\ Operating expenses (excl. depr.) & 126,000 & 162,820.00 \\ Retained earnings & 306,000 & 342,000 \\ Sales & 639,000 & 847,548.00 \\ Taxes & 24,750 & 48,301.00 \end{tabular} \begin{tabular}{|c|c|c|} \hline Category. & Prior Year & Current Year \\ \hline Accounts payable & ??? & ??? \\ \hline ccounts receivable & 320,715 & 397,400 \\ \hline Accruals & 40,500 & 33,750 \\ \hline Additional paid in capital & 500,000 & 541,650 \\ \hline Cash & 17,500 & 47,500 \\ \hline Common Stock & 94,000 & 105,000 \\ \hline COGS & 328,500 & 429,514.00 \\ \hline Current portion long-term debt & 33,750 & 35,000 \\ \hline Depreciation expense & 54,000 & 55,656.00 \\ \hline Interest expense & 40,500 & 41,501.00 \\ \hline Inventories & 279,000 & 288,000 \\ \hline Long-term debt & 336,163.00 & 399,081.00 \\ \hline Net fixed assets & 946,535 & 999,000 \\ \hline Notes payable & 148,500 & 162,000 \\ \hline Operating expenses (excl. depr.) & 126,000 & 161,185.00 \\ \hline Retained earnings & 306,000 & 342,000 \\ \hline Sales & 639,000 & 847,550.00 \\ \hline Taxes & 24,750 & 47,771.00 \\ \hline \end{tabular}