A company going through a Chapter 7 bankruptcy has the following account balances:

Cash $ 36,000 Receivables (30% collectible) 56,000 Inventory (worth $36,600) 96,000 Land (worth $162,000) (secures note payable) 130,000 Buildings (worth $210,000) (secures bonds payable) 260,000 Salaries payable (4 workers owed equal amounts for last 2 weeks) 13,000 Accounts payable 96,000 Note payable (secured by land) 140,000 Bonds payable (secured by building) 360,000 Common stock 160,000 Retained earnings (170,000 )

How much will be paid to each of the following?