Olds Company declares Chapter $7$ bankruptcy. Following are the book values of the asset and liability accounts at that time. A bankruptcy expert estimates that administrative expense will total $$31,000.$

Cash $ $43,000$

Accounts receivable $79,000($valued at $$47,000)$

Inventory $89,000($valued at $$75,000)$

Land $($secures note A$)219,000($valued at $$179,000)$

Building $($secures bonds$)419,000($valued at $$358,000)$

Equipment $139,000($value unknown$)$

Accounts payable $199,000$

Taxes payable to government $39,000$

Note payable A $208,000$

Note payable B $269,000$

Bonds payable $319,000$

The holders of note payable B want to collect at least $$134,500.$

Required:

To achieve this goal, how much does the company have to receive in the liquidation of its equipment?