Kimber Co. is in the process of liquidating and going out of business. The firm's accountant has provided the following balance sheet and additional information: $ 16,500 64,000 114.000 $194,500 $ 51,000 347,500 (192,500) Assets Cash Accounts receivable Merchandise inventory Total current assets Land Buildings & equipment Less: Accumulated depreciation Total land, buildings, & equipment Total assets Liabilities and stockholders' Equity Accounts payable Notes payable Total current liabilities Long-term debt Total liabilities stockholdersEquity Common stock, no ar Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 206,000 3400, 500 $ 45, 100 55,700 $100,300 54,200 $155,000 $ 110,000 135,500 245,500 $100, 500 It is estimated that all but 7 percent of the accounts receivable can be collected, and that the merchandise inventory can be disposed ot in a liquidation sale for 90 percent of its cost Buildings and equipment can be sold at $40.000 above book value the difference between original cost and accumulated depreciation shown on the balance sheet), and the land can be sold at its current appraisal value of $64.000. In addition to the liabilities included in the balance sheet $2.170 is owed to employees for their work since the last pay period and interest or $5,365 has accrued on notes payable and long term debt Required: a. Calculate the amount of cash that will be available to the stockholders in the accounts receivable are collected the other assets are sold as described, and all liabilities and other claims are paid in full Total cash available onduding sale of assets)