A company preparing for a Chapter 7 liquidation has listed the following liabilities: - Note payable A of $106,000 secured by land having a book value of $58,000 and a fair value of $78,000. - Note payable B of $136,000 secured by a building having a $68,000 book value and a $48,000 fair value. - Note payable C of $68,000, unsecured. - Administrative expenses payable of $28,000. - Accounts payable of $128,000. - Income taxes payable of $38,000. The company also has these other assets: - Cash of $33,600. - Inventory of $116,000 but with a net realizable value of $68,000. - Equipment of $106,000 but with a net realizable value of $58,000. Based on this information, how much will each of the company's liabilities be paid at liquidation