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