A company preparing for a Chapter 7 liquidation has 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.

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