The town of Urban is preparing the workpaper entries to adjust its governmental fund financial statement balances for use in government-wide financial statements. At the beginning of the year, the town had $300,000 in debt associated with its city hall and $500,000 in debt associated with the water treatment plant properly accounted for in a water and sewer enterprise fund. The town displayed debt service principal payments of $50,000 and another $30,000 in the debt service interest payments in the debt service fund. The town also recorded $25,000 in principal payments on water and sewer debt in its general ledger and displayed $14,000 in interest expense on its water and sewer fund financial statements. At the end of the year, the town funded the purchase of $40,000 in copiers for city hall with a finance lease. The lease included provisions for $5,000 due at signing. What will the town show as non-current debt for governmental activities for use in the government-wide financial statements after it completes its workpaper adjustments