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

	Note payable A of $96,000 secured by land having a book value of $53,000 and a fair value of $73,000.
	Note payable B of $126,000 secured by a building having a $63,000 book value and a $43,000 fair value.
	Note payable C of $63,000, unsecured.
	Administrative expenses payable of $23,000.
	Accounts payable of $123,000.
	Income taxes payable of $33,000.

The company also has these other assets:

	Cash of $27,600.
	Inventory of $106,000 but with fair value of $63,000.
	Equipment of $96,000 but with fair value of $53,000.

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