A company preparing for a Chapter 7 liquidation has listed the following liabilities: - Note payable A of $106,000 secured by land having a book value of $58,000 and a fair value of $78,000. - Note payable B of $136,000 secured by a building having a $68,000 book value and a $48,000 fair value. - Note payable C of $68,000, unsecured. - Administrative expenses payable of $28,000. - Accounts payable of $128,000 - Income taxes payable of $38,000. The company also has these other assets: - Cash of $33,600. - Inventory of $116,000 but with a net realizable value of $68,000. - Equipment of $106,000 but with a net realizable value of $58,000. Based on this information, how much will each of the company's liabilities be paid at liquidation? \begin{tabular}{|l|c|c|} \hline & \multicolumn{2}{|c|}{ Amount } \\ \hline Payment on note payable A & $ & 86,400 \\ \hline Payment on note payable B & $ & 74,400 \\ \hline Payment on note payable C & $ & 20,400 \\ \hline Payment on administrative expenses & $ & 28,000 \\ \hline Payment on accounts payable & $ & 38,400 \\ \hline Payment on income taxes payable & $ & 38,000 \\ \hline \end{tabular}