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

Note payable A of $$138,000$ secured by land having a book value of $$74,000$ and a fair value of $$94,000.$

Note payable B of $$168,000$ secured by a building having a $$84,000$ book value and a $$64,000$ fair value.

Note payable C of $$84,000,$ unsecured.

Administrative expenses payable of $$44,000.$

Accounts payable of $$144,000.$

Income taxes payable of $$54,000.$

The company also has these other assets:

Cash of $$34,000.$

Inventory of $$148,000$ but with a net realizable value of $$84,000.$

Equipment of $$138,000$ but with a net realizable value of $$74,000.$

Required:

Based on this information, how much will each of the company$$s liabilities be paid as a result of the 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