Included in Culver Limiteds December 31, 2020 trial balance are the following accounts: Accounts Payable $266,000; Obligations under Lease $176,000; Unearned Revenue $142,000; Bonds Payable $463,000 (due October 31, 2032); Salaries and Wages Payable $135,000; Interest Payable $44,000; Income Tax Payable $21,000; and Notes Payable $102,000 (due on March 31, 2021). On January 31, 2021, Culver finalized refinancing of the notes payable with a new note payable due on March 31, 2022. The financial statements were issued on February 28, 2021.

Prepare the non-current liabilities section of the statement of financial position in accordance with ASPE.