Creditors of Jones Corporation are considering petitioning the courts to force the company into Chapter 7 bankruptcy. The following information has been determined. Administrative expenses in connection with the liquidation are estimated to be $30,000. Cash Accounts receivable Inventory Supplies Investments Land Buildings Equipment Notes payable (secured by land) Notes payable (secured by buildings) Book Value Net Realizable Value $ 14,000 $ 14,000 40,000 26,000 53,000 39,000 11,000 0 10,000 16,000 68,000 80,000 98,000 76,000 58,000 43,000 73,000 94,000 131,000 78,000 14,000 21,200 Bonds payable (secured by equipment) Accounts payable Salaries payable (two weeks' salary for three employees) Taxes payable Indicate the amount of money that each class of creditors can anticipate receiving. Free assets Liabilities with priority Free assets after payment of liabilities with priority Unsecured liabilities Payment on notes payable (secured by land) Payment on notes payable (secured by buildings) Payment on bonds payable Payment on accounts payable (unsecured) Payment of salaries payable Payment of taxes payable Payment of administrative expenses Amounts