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A company preparing for a Chapter 7 liquidation has the following liabilities: Note payable A of $136,000 secured by land having a book value of

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

Note payable A of $136,000 secured by land having a book value of $73,000 and a fair value of $93,000.
Note payable B of $166,000 secured by a building having a $83,000 book value and a $63,000 fair value.
Note payable C of $83,000, unsecured.
Administrative expenses payable of $43,000.
Accounts payable of $143,000.
Income taxes payable of $53,000.

The company also has these other assets:

Cash of $14,400.
Inventory of $146,000 but with fair value of $83,000.
Equipment of $136,000 but with fair value of $73,000.

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

Payment on note payable A??

Payment on note payable B??

Payment on note payable C??

Payment on administrative expenses??

Payment on accounts payable??

Payment on income taxes payable??

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