A company preparing for a Chapter 7 liquidation has listed the following liabilities:

• Note payable A of $124,000 secured by land having a book value of $67,000 and a fair value of $87,000.
• Note payable B of $154,000 secured by a building having a $77,000 book value and a $57,000 fair value.
• Note payable C of $77,000, unsecured.
• Administrative expenses payable of $37,000.
• Accounts payable of $137,000.
• Income taxes payable of $47,000.

The company also has these other assets:

• Cash of $27,000.
• Inventory of $134,000 but with a net realizable value of $77,000.
• Equipment of $124,000 but with a net realizable value of $67,000.

Based on this information, how much will each of the companys liabilities be paid at liquidation?