A company preparing for a Chapter 7 liquidation has listed the following liabilities: - Note payable A of $104,000 secured by land having a book value of $57,000 and a fair value of $77,000. - Note payable B of $134,000 secured by a building having a $67,000 book value and a $47,000 fair value. - Note payable C of $67,000, unsecured. - Administrative expenses payable of $27,000. - Accounts payable of $127,000. - Income taxes payable of $37,000. The company also has these other assets: - Cash of $17,000. - Inventory of $114,000 but with a net realizable value of $67,000. - Equipment of $104,000 but with a net realizable value of $57,000. Required: Based on this information, how much will each of the company's liabilities be paid as a result of the liquidation