The Walston Company is to be liquidated. It has the following liabilities: $ Income taxes Notes payable (secured by land) Accounts payable Salaries payable (evenly divided between two employees) Bonds payable Administrative expenses for liquidation 5,800 148,000 99,000 20,000 84,000 34,000 The company has the following assets: Current assets Land Buildings and equipment Book Value $ 94,000 114,000 114,000 Fair Value $ 49,000 104,000 147,000 How much money will the holders of the notes payable collect following liquidation? Total amount collected