The Walston Company is to be liquidated and has the following liabilities Income taxes Notes payable (secured by land) $9,4ee 144,000 97,000 Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 18,000 82,000 32,000 The company has the following assets: Book Value Fair Value Current assets Land Buildings and equipment S 92,000 $ 47,000 112,000102,000 112,000145,000 How much money will the holders of the notes payable collect following liquidation? otal amount collected w