The Walston Company is to be liquidated and has the following liabilities: $ 3,900 126,000 88,000 Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 7,000 73,000 23,000 The company has the following assets: Current assets Land Buildings and equipment Book Value Fair Value $ 83,000 $ 38,000 103,000 93,000 103,000 122,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected