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The Walston Company is to be liquidated. It has the following liabilities: Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation $ 9,400 144,000 97,000 18,000 82,000 32,000 The company has the following assets: Current assets Land Buildings and equipment Book Value $ 92,000 112,000 112,000 Fair Value $ 47,000 102,000 145,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected