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

	Note payable A of $108,000 secured by land having a book value of $59,000 and a fair value of $79,000.
	Note payable B of $138,000 secured by a building having a $69,000 book value and a $49,000 fair value.
	Note payable C of $69,000, unsecured.
	Administrative expenses payable of $29,000.
	Accounts payable of $129,000.
	Income taxes payable of $39,000.

The company also has these other assets:

	Cash of $19,000.
	Inventory of $118,000 but with fair value of $69,000.
	Equipment of $108,000 but with fair value of $59,000.

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