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

	Note payable A of $112,000 secured by land having a book value of $61,000 and a fair value of $81,000.
	Note payable B of $142,000 secured by a building having a $71,000 book value and a $51,000 fair value.
	Note payable C of $71,000, unsecured.
	Administrative expenses payable of $31,000.
	Accounts payable of $131,000.
	Income taxes payable of $41,000.

The company also has these other assets:

	Cash of $21,000.
	Inventory of $122,000 but with fair value of $71,000.
	Equipment of $112,000 but with fair value of $61,000.

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 expense =

Payment on accounts payable =

Payment on income taxes payable =