Please show all the steps in calculations for this liquidation. Detailed and clear answer greatly appreciated!

A company that was to be liquidated had the following liabilities:

LIABILITIES: Income taxes $10,400 Notes payable (secured by land) $156,000 Accounts payable $107,900 Salaries payable to employees ($15,000 for John Jay and $2,800 for Ann Still) $17,800 Bonds payable $81,000 Administrative expenses for liquidation $26,000

ASSETS: BOOK VALUE: Current assets $104,000 Land $130,000 Buildings & equipment $130,000 FAIR VALUE: Current Assets $42,900 Land $117,000 Buildings & equipment $143,000

What amount will unsecured creditors get on the dollar?