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

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

Category Prior Year Current Year ??? ??? 320,715 397,400 40,500 33,750 Accounts payable Accounts receivable Accruals Additional paid in capital Cash Common Stock COGS 500,000 541,650 17,500 47,500 94,000 105,000 328,500 429,349.00 33,750 35,000 Current portion long-term debt Depreciation expense 54,000 55,243.00 Interest expense 40,500 42,621.00 279,000 288,000 337,148.00 401,421.00 946,535 999,000 Inventories Long-term debt Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales 148,500 162,000 126,000 161,267.00 306,000 342,000 639,000 847,508.00 Taxes 24,750 47,461.00