Please include clear details and explanations to calculations. Thank you.

Creditors of Jones Corporation are considering petitioning the courts to force the company into Chapter 7 bankruptcy. The following information has been determined. Administrative expenses in connection with the liquidation are estimated to be $45,000. Cash Accounts receivable Inventory Supplies Investments Land Buildings Equipment Notes payable (secured by land) Notes payable (secured by buildings) Bonds payable (secured by equipment) Accounts payable Salaries payable (two weeks' salary for three employees) Taxes payable Book Value $ 29,000 55,000 68,000 26,000 25,000 83,000 113,000 73,000 88,000 124,000 161,000 93,000 29,000 19,300 Net Realizable Value $ 29,000 41,000 54,000 0 31,000 95,000 91,000 58,000 Indicate the amount of money that each class of creditors can anticipate receiving. Amounts Free assets Liabilities with priority Free assets after payment of liabilities with priority Unsecured liabilities Payment on notes payable (secured by land) Payment on notes payable (secured by buildings) Payment on bonds payable Payment on accounts payable (unsecured) Payment of salaries payable Payment of taxes payable Payment of administrative expenses