A company preparing for a Chapter 7 liquidation has 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 fair value of $68,000.
	Equipment of $106,000 but with fair value of $58,000.

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