Please help!! The Walston Company is to be liquidated and has the following liabilities:

Income taxes $5,800

Notes payable (secured by land) 168,000

Accounts payable 109,000

Salaries payable (evenly divided between two employees) 13,000

Bonds payable 94,000

Administrative expenses for liquidation 44,000

The company has the following assets:

Book Value Fair Value

Current assets $104,000 $59,000

Land 124,000 114,000

Buildings and equipment 124,000 158,000

How much money will the holders of the notes payable collect following liquidation?

Total Amount collected: