he Walston Company is to be liquidated. It has the following liabilities: Income taxes $ 6,400 Notes payable (secured by land) 146,000 Accounts payable 98,000 Salaries payable (evenly divided between two employees) 19,000 Bonds payable 83,000 Administrative expenses for liquidation 33,000 The company has the following assets: Book Value Fair Value Current assets $ 93,000 $ 48,000 Land 113,000 103,000 Buildings and equipment 113,000 156,000 How much money will the holders of the notes payable collect following liquidation?