Problem
The following is a complete list of accounts (in alphabetical order) taken from L.D. Corp. for the year ended December 31, 20X1.
Accounts Payable $12,600 Accounts Receivable $24,000 Accumulated Depreciation $36,000 Additional Paid In Capital $24,000 Bonds Payable (due in 30 years) $95,000 Building $350,000 Cash $5,700 Common Stock $84,000 Cost of Goods Sold $95,000 Depreciation Expense $23,500 Insurance Expense $7,300 Interest Expense $12,600 Inventory $6,200 Land $27,300 Notes Payable (2 years) $9,000 Notes Payable (6 months) $6,000 Retained Earnings (beginning of the year) $105,000 Salaries Expense $45,000 Sales Revenue $225,000
What is the total amount of Non-Current Liabilities to be reported on L.D. Corp.'s 12/31/X1 classified balance sheet?