The following items (in thousands) are taken from the financial statements of Huang Company for the year ending December 31, 2017: Accounts payable 72,000 Accounts receivable Accumulated depreciation-equipment Advertising expense 44,000 112,000 84,000 Cash Share capital-ordinary Dividends Depreciation expense Equipment 60,000 168,000 56,000 48,000 840,000 Insurance expense 12,000 Note payable, due 6/30/18 280,000 Prepaid insurance (12-month policy) 24,000 Rent expense 68,000 Retained earnings (1/1/17) 240,000 Salaries and wages expense 128,000 Service revenue 532,000 Supplies 16,000 24,000 Supplies expense What are total non-current liabilities at December 31, 2017? a. O b. 280,000 c. 352,000 d. 360,000