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