A company preparing for a Chapter 7 liquidation has listed the following liabilities: Note payable A of $92,000 secured by land having a book value of $51,000 and a fair value of $71,000. Note payable B of $122,000 secured by a building having a $61,000 book value and a $41,000 fair value. Note payable C of $61,000, unsecured. Administrative expenses payable of $21,000. Accounts payable of $121,000. Income taxes payable of $31,000. The company also has these other assets: . Cash of $11,000. Inventory of $102,000 but with a net realizable value of $61,000. Equipment of $92,000 but with a net realizable value of $51,000. Based on this information, how much will each of the company's 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