The adjusted trial balance for Ivanhoe Corporation at July 31, 2021, the corporation's fiscal year end, contained the following:

Accounts payable		$ 86,500		Note payable		$126,000
Accounts receivable		101,000		Lease liability		58,500
Bonds payable, due 2025		184,500		Note receivable, due December 2021		31,500
Interest payable		4,500		Unearned revenue		9,000

Of the lease liability amount, $14,750 is due within the next year. Total payments on the note payable in the fiscal year 2022 will be $24,500: $6,500 is for interest and $18,000 for principal repayments. 

Prepare the non-current liabilities section of the balance sheet as at July 31, 2021. (Enter account name only and do not provide descriptive information.) IVANHOE CORPORATION Balance Sheet (Partial) $ LA $ LA