The Walston Company is to be liquidated and has the following liabilities: 4,700 158,000 104,000 Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 8,000 89,000 39,000 The company has the following assets: Current assets Land Buildings and equipment Book Value $ 99,000 119,000 119,000 Fair Value $ 54,000 109,000 155,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected