The Walston Company is to be liquidated Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees). $ 8,000 20,000 85,000 70,000 20,000 Administrative expenses for liquidation The company has the following assets Current assets Land Buildings and equipment Book Value Fair Value $ 80,000 $35,000 90,000 00,000 0,000 100,000 How much money will the holders of the notes payable collect following liquidation