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

	Note payable A of $120,000 secured by land having a book value of $65,000 and a fair value of $85,000.
	Note payable B of $150,000 secured by a building having a $75,000 book value and a $55,000 fair value.
	Note payable C of $75,000, unsecured.
	Administrative expenses payable of $35,000.
	Accounts payable of $135,000.
	Income taxes payable of $45,000.

The company also has these other assets:

	Cash of $28,400.
	Inventory of $130,000 but with fair value of $75,000.
	Equipment of $120,000 but with fair value of $65,000.

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

Payment on note payable A: NEED ANSWER

Payment on note payable B: NEED ANSWER

Payment on note payable C: NEED ANSWER

Payment on adminiatrative expenses: NEED ANSWER

Payment on accounts payable: NEED ANSWER

Payment on income tax payable: NEED ANSWER