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

	Note payable A of $122,000 secured by land having a book value of $66,000 and a fair value of $86,000.
	Note payable B of $152,000 secured by a building having a $76,000 book value and a $56,000 fair value.
	Note payable C of $76,000, unsecured.
	Administrative expenses payable of $36,000.
	Accounts payable of $136,000.
	Income taxes payable of $46,000.

The company also has these other assets:

	Cash of $26,000.
	Inventory of $132,000 but with fair value of $76,000.
	Equipment of $122,000 but with fair value of $66,000.

How much will each of the company's liabilities be paid at liquidation?

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: