A company preparing for a Chapter 7 liquidation has listed the following liabilities:

• Note payable A of $112,000 secured by land having a book value of $61,000 and a fair value of $81,000.
• Note payable B of $142,000 secured by a building having a $71,000 book value and a $51,000 fair value.
• Note payable C of $71,000, unsecured.
• Administrative expenses payable of $31,000.
• Accounts payable of $131,000.
• Income taxes payable of $41,000.

The company also has these other assets:

• Cash of $21,000.
• Inventory of $122,000 but with a net realizable value of $71,000.
• Equipment of $112,000 but with a net realizable value of $61,000.

Based on this information, how much will each of the companys liabilities be paid at liquidation?