Indicate the amount of money that each class of creditors can anticipate receiving.

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 $27,000. Book Value $ 11,000 37,000 Net Realizable Value $ 11,000 23,000 50,000 36,000 13,000 77,000 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 73,000 40,000 8,000 7,000 65,000 95,000 55,000 88,90% 125,000 75,000 11,000 17,000 70,000 Indicate the amount of money that each class of creditors can anticipate receiving. Amounts 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