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

• Note payable A of $110,000 secured by land having a book value of $60,000 and a fair value of $80,000.
• Note payable B of $140,000 secured by a building having a $70,000 book value and a $50,000 fair value.
• Note payable C of $70,000, unsecured.
• Administrative expenses payable of $30,000.
• Accounts payable of $130,000.
• Income taxes payable of $40,000.

The company also has these other assets:

• Cash of $16,800.
• Inventory of $120,000 but with a net realizable value of $70,000.
• Equipment of $110,000 but with a net realizable value of $60,000.

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