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

	Note payable A of $116,000 secured by land having a book value of $63,000 and a fair value of $83,000.
	Note payable B of $146,000 secured by a building having a $73,000 book value and a $53,000 fair value.
	Note payable C of $73,000, unsecured.
	Administrative expenses payable of $33,000.
	Accounts payable of $133,000.
	Income taxes payable of $43,000.

The company also has these other assets:

	Cash of $23,000.
	Inventory of $126,000 but with fair value of $73,000.
	Equipment of $116,000 but with fair value of $63,000.

How much will each of the company's liabilities be paid at liquidation?

Note A =

Note B =

Note C =

Admin Exp =

A/C Pay =

Inc Tax Pay =