Accounts	Balance
Accounts Payable	$ 25,000
Accounts Receivable	10,000
Accumulated Depreciation	20,000
Allowance for Doubtful Accounts	5,000
Building	50,000
Cash	50,000
Common Stock	140,000
Equipment	40,000
Notes Payable	5,000
Prepaid Insurance	50,000
Provision for Doubtful Accounts	10,000
Retained Earnings	5,000

Based on the provided information, calculate the value of total Non-current assets.

$70,000

$75,000

$90,000

$110,000