Kimber Co. is in the process of liquidating and going out of business. The firms accountant has provided the following balance sheet and additional information:

Assets
Cash	$	16,500
Accounts receivable		64,000
Merchandise inventory		110,000
Total current assets				$	190,500
Land	$	47,000
Buildings & equipment		347,500
Less: Accumulated depreciation		(190,500	)
Total land, buildings, & equipment					204,000
Total assets				$	394,500
Liabilities and Stockholders Equity
Accounts payable	$	45,100
Notes payable		56,000
Total current liabilities				$	101,100
Long-term debt					50,500
Total liabilities				$	151,600
Stockholders Equity
Common stock, no par	$	110,000
Retained earnings		132,900
Total stockholders equity					242,900
Total liabilities and stockholders equity				$	394,500

It is estimated that all but 8 percent of the accounts receivable can be collected, and that the merchandise inventory can be disposed of 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 $61,000. In addition to the liabilities included in the balance sheet, $2,380 is owed to employees for their work since the last pay period, and interest of $5,235 has accrued on notes payable and long-term debt.

A) Calculate the amount of cash that will be available to the stockholders if the accounts receivable are collected, the other assets are sold as described, and all liabilities and other claims are paid in full.

This is what I have so far, which is all correct. I just need to find the total cash available (including sale of assets).

Total cash available (including sale of assets)
Notes payable	56,000
Long-term debt	(50,500)
Wages payable	2,380
Interest payable	5,235
Accounts payable	45,100
		58,215
Total cash available to stockholders		$(58,215)