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 a net realizable value of $78,000.

Equipment of $126,000 but with a net realizable value of $68,000.

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

Notes Payable A =

Notes Payable B =

Note Payable C =

Payments on administration expenses = $38,000

Payment on accounts payable =

Payments on income taxes payable = $48,000