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

Note payable A of $128,000 secured by land having a book value of $69,000 and a fair value of $89,000. Note payable B of $158,000 secured by a building having a $79,000 book value and a $59,000 fair value. Note payable C of $79,000, unsecured. Administrative expenses payable of $39,000. Accounts payable of $139,000. Income taxes payable of $49,000. The company also has these other assets: Cash of $29,000. Inventory of $138,000 but with a net realizable value of $79,000. Equipment of $128,000 but with a net realizable value of $69,000.

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

	Amount
Payment on note payable A
Payment on note payable B
Payment on note payable C
Payment on administrative expenses
Payment on accounts payable
Payment on income taxes payable