Kimber Company is in the process of liquidating and going out of business. The firm's accountant has provided the following balance sheet and additional information: Anneta Cash $ 17,500 Accounts receivable 60, 000 Merchandise inventory 112,000 Total current assets $ 189, 500 Land $ 47,000 Buildings and equipment 145,500 Least Accumulated depreciation (194,000) Total land, buildings, and equipment 198, 500 Total assets $ 388, 000 Liabilities and Stockholders' Equity Accounts payable 5 45,500 Notes payable 55, 700 Total current liabilities $ 101, 200 Long-term debt #51, 100 Total liabilities $ 152, 300 Stockholders' Equity : Common stock, no par $ 110,000 Retained earnings 125, 700 Total stockholders' equity 235, 700 Total liabilities and stockholders equity $ 388, 000It is estimated that all but 13 percent of the accounts receivable can be collected, and that the merchandise inventory can be disposed of in a liquidation sale for 75 percent of its cost. Buildings and equipment can be sold at $60,000 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 valde of $64,000. In addition to the liabilities included in the balance sheet. $2,450 is owed to employees for their work since the last pay period, and interest of $5,170 has accrued on notes payable and long-term debt. Required: 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. Total cash available (including sale of assets) Total cash available to stockholders