A company that was to be liquidated had the following liabilities: Income taxes $ 10,400 Notes payable (secured by land) 156,000 Accounts payable $ 107,900 Salaries payable to employees 18,800 ($ 16,000 for John Jay and $2,800 for Ann Still) Bonds payable 81,000 Administrative expenses for liquidation 26,000 The company had the following assets: Book Value Fair Value Current assets $ 104,000 $ 42,900 Land 130,000 117,000 Buildings & equipment 130,000 143,000 Prepare in proper form a schedule to show the amount of total assets available to pay liabilities with priority and unsecured creditors. Must show all work and computations for any credit)