Non dividing cells include all of the following, EXCEPT:

Nondividing tissues contain cells that have left the cell cycle and cannot undergo mitotic division in postnatal life. To this group belong neurons and skeletal and cardiac muscle cells. If neurons in the central nervous system are destroyed, the tissue is generally replaced by the proliferation of the central nervous system-suppoive elements, the glial cells. Although mature skeletal muscle cells do not divide, skeletal muscle does have regenerative capacity, through the differentiation of the satellite cells that are attached to the endomysial sheaths. Cardiac muscle has very limited, if any, regenerative capacity. Ref: Robbins 8th edition Chapter 3.