Please help me !!!

The Walston Company is to be liquidated and has the following liabilities: $ 11,800 128,000 89,000 Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 8,000 74,000 24,000 The company has the following assets: Current assets Land Buildings and equipment Book Value $ 84,000 104,000 104,000 Fair Value $ 39,000 94,000 123,000 How much money will the holders of the notes payable collect following liquidation? Answer is complete but not entirely correct. Total amount $ 49,200 collected