Olds Company declares Chapter 7 bankruptcy. The following are the book values of the asset and liability accounts at that time. A bankruptcy expert estimates that administrative expense will total $27,000. Cash Accounts receivable Inventory Land (secures note A) Building (secures bonds) Equipment Accounts payable $ 39,000 75,000 (valued at $43,000) 85,000 (valued at $71,000) 215,000 (valued at $175,000) 415,000 (valued at $350,000) 135,000 (value unknown) 195,000 Taxes payable to government 35,000 Note payable A 200,000 Note payable B 265,000 Bonds payable 315,000 The holders of note payable B want to collect at least $132,500. To achieve this goal, how much does the company have to receive in the liquidation of its equipment? Amount to be received _