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

	Note payable A of $126,000 secured by land having a book value of $68,000 and a fair value of $88,000.
	Note payable B of $156,000 secured by a building having a $78,000 book value and a $58,000 fair value.
	Note payable C of $78,000, unsecured.
	Administrative expenses payable of $38,000.
	Accounts payable of $138,000.
	Income taxes payable of $48,000.

The company also has these other assets:

	Cash of $10,400.
	Inventory of $136,000 but with fair value of $78,000.
	Equipment of $126,000 but with fair value of $68,000.

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 _______________