The Walston Company is to be liquidated and has the following liabilities: $ 5,400 142,000 96,000 Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 17,000 81,000 31,000 The company has the following assets: Current assets Land Buildings and equipment Book Value Fair Value $ 91,000 $ 46,000 111,000 101,000 111,000 160,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected