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 $36,000. Cash Accounts receivable Inventory Supplies Investments Land Buildings Equipment Notes payable (secured by land) Notes payable (secured by buildings) Bonds payable (secured by equipment) Accounts payable Salaries payable (two weeks' salary for three employees) Taxes payable Book Value $ 20,000 46,000 59,000 17,000 16,000 74,000 104,000 64,000 79,000 106,000 143,000 84,000 20,000 19,500 Net Realizable Value $ 20,000 32,000 45,000 0 22,000 86,000 82,000 49,000 Indicate the amount of money that each class of creditors can anticipate receiving. Amounts $ 147,000 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