Problem $13-35($Static$)($LO $13-7)$

Olds Company declares Chapter $7$ bankruptcy. The following are the book values of the asset and liability accounts at that time. A

bankruptcy expert estimates that administrative expense will total $$20,000.$

The holders of note payable B want to collect at least $$129,000.$

To achieve this goal, how much does the company have to receive in the liquidation of its equipment?