A company preparing for a Chapter 7 liquidation has listed the following liabilities:   Note payable A of $124,000 secured by land having a book value of $67,000 and a fair value of $87,000. Note payable B of $154,000 secured by a building having a $77,000 book value and a $57,000 fair value. Note payable C of $77,000, unsecured. Administrative expenses payable of $37,000. Accounts payable of $137,000. Income taxes payable of $47,000.   The company also has these other assets: Cash of $27,000. Inventory of $134,000 but with a net realizable value of $77,000. Equipment of $124,000 but with a net realizable value of $67,000.   Based on this information, how much will each of the company’s liabilities be paid at liquidation?   Please don't provide answer in image format thank you

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A company preparing for a Chapter 7 liquidation has listed the following liabilities:

 

  • Note payable A of $124,000 secured by land having a book value of $67,000 and a fair value of $87,000.
  • Note payable B of $154,000 secured by a building having a $77,000 book value and a $57,000 fair value.
  • Note payable C of $77,000, unsecured.
  • Administrative expenses payable of $37,000.
  • Accounts payable of $137,000.
  • Income taxes payable of $47,000.

 

The company also has these other assets:

  • Cash of $27,000.
  • Inventory of $134,000 but with a net realizable value of $77,000.
  • Equipment of $124,000 but with a net realizable value of $67,000.

 

Based on this information, how much will each of the company’s liabilities be paid at liquidation?

 

Please don't provide answer in image format thank you 

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