A company preparing for a Chapter 7 liquidation has the following liabilities: Note payable A of $138,000 secured by land having a book value of $74,000 and a fair value of $94,000. Note payable B of $168,000 secured by a building having a $84,000 book value and a $64,000 fair value. Note payable C of $84,000, unsecured. Administrative expenses payable of $44,000. Accounts payable of $144,000. Income taxes payable of $54,000. The company also has these other assets: Cash of $34,000. Inventory of $148,000 but with a net realizable value of $84,000. Equipment of $138,000 but with a net realizable value of $74,000. How much will each of the company's liabilities be paid at liquidation?