The Walston Company is to be liquidated and has the following liabilities: $ 5,000 170,000 110,000 Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 18,000 95,000 45,000 The company has the following assets: Current assets Land Buildings and equipment Book Value Fair Value $ 105,000 $ 60,000 125,000 115,000 125,000 190,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected