Orville Company recently petitioned for bankruptcy and is now in the process of preparing a statement of affairs. The carrying values and estimated fair values of the assets of Orville Company are as follows: Carrying Value Fair Market Value Cash $50,000 $70,000 Account Relievable $60,000 $25,000 Inventory $75,000 38,000 Land $75,000 $74,000 Building (net) $180,000 $100,000 Equipment (net) $175,000 $80,000 Debts of Orville are as follows