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 $20,000. Cash Accounts receivable Inventory Land (secures note A) Building (secures bonds) Equipment Accounts payable Taxes payable to government Note payable A Note payable B Bonds payable 32,000 68,000 (valued at $36,000) 78,000 (valued at $64,000) 208,000 (valued at $168,000) 408,000 (valued at $336,000) 128,000 (value unknown) 188,000 28,000 186,000 258,000 308,000 The holders of note payable B want to collect at least $129,000. To achieve this goal, how much does the company have to receive in the liquidation of its equipment? Answer is complete but not entirely correct. Amount to be received $ 82,000