How to calculate long term debt in balance sheet Commercial

How to calculate long term debt in balance sheet

Commercial paper = 1000

Accounts Payable = 3873

Accrued liabilities = 1635

Accrued income taxes = 191

Long term debt due in 1 year = 14

Total current liabilities = 6713

Cash and cash equivalents = 12

How did they derive 3073 as Long term debt , can someone explain ?

Solution

Long term debt 3073 will be arrived as follows:

Accounts payable - accrued liabilities + commercial paper -accrued income taxes + long term debt due in 1year + cash and cash equivalents

= 3873-1635+1000-191+14+12= 3073