Kimber Co. is in the process of liquidating and going out of business The firm's accountant has prove the following balance sheet and additional information It is estimated that all but 18 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 at equipment can be sold at $40, 000 above book value (the difference between original cost and 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 m the balance sheet. $2,460 is owed to employees for work since the last pay period. and interest of $5,060 has accrued on notes payable and long-term Calculate me amount of cash that be available to the stockholders if the accounts receivable collected, the other assets are sold as described, and all liabilities and other claims are paid in ful