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

	Note payable A of $114,000 secured by land having a book value of $62,000 and a fair value of $82,000.
	Note payable B of $144,000 secured by a building having a $72,000 book value and a $52,000 fair value.
	Note payable C of $72,000, unsecured.
	Administrative expenses payable of $32,000.
	Accounts payable of $132,000.
	Income taxes payable of $42,000.

The company also has these other assets:

	Cash of $22,000.
	Inventory of $124,000 but with fair value of $72,000.
	Equipment of $114,000 but with fair value of $62,000.

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 not payable C	??????
Payment on administravtive expense	??????
Payment on accounts payable	??????
Payment on income taxes payable	$42,000

note payable A is not $114,000

note payable B is not $144,000

note payable C is not $72,000