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

• Note payable A of $132,000 secured by land having a book value of $71,000 and a fair value of $91,000.
• Note payable B of $162,000 secured by a building having a $81,000 book value and a $61,000 fair value.
• Note payable C of $81,000, unsecured.
• Administrative expenses payable of $41,000.
• Accounts payable of $141,000.
• Income taxes payable of $51,000.

The company also has these other assets:

• Cash of $12,800.
• Inventory of $142,000 but with a net realizable value of $81,000.
• Equipment of $132,000 but with a net realizable value of $71,000.

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

Answer is not complete