Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time. Administrative expenses are estimated to be $14,000 $ 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 26,000 62,000 72,000 202,000 402,000 122,000 182,000 22,000 174,000 252,000 302,000 (worth $30,000) (worth $58,600) (worth $162,000) (worth $324,000) (worth unknown) The holders of note payable B want to collect at least $126,000. To achieve this goal, how much does the company have to receive in the liquidation of its equipment? Amount to be received