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

• Note payable A of $118,000 secured by land having a book value of $64,000 and a fair value of $84,000.
• Note payable B of $148,000 secured by a building having a $74,000 book value and a $54,000 fair value.
• Note payable C of $74,000, unsecured.
• Administrative expenses payable of $34,000.
• Accounts payable of $134,000.
• Income taxes payable of $44,000.

The company also has these other assets:

• Cash of $24,000.
• Inventory of $128,000 but with a net realizable value of $74,000.
• Equipment of $118,000 but with a net realizable value of $64,000.

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