The Walston Company is to be liquidated and has the following liabilities: Income taxes 5,000 140,000 95,000 Notes payable (secured by 1land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 16,000 80,000 30,000 The company has the following assets: Book Value Fair Value Current assets 90,000 110,000 110,000 45,000 100,000 135,000 Land Buildings and equipment How much money will the holders of the notes payable collect following liquidation? Total amount collected