Prost Company has filed a bankruptcy petition. Its account balances at December 31, 2020, are presented here:

The following additional information is available:
1. All notes receivable with the exception of one for $2,500 are expected to be collected. The notes receivable are pledged as security on the bank notes payable.
2. Of the total accounts receivable, $55,000 is expected to be collected. The accounts receivable are also pledged as security on the bank notes payable.
3. Finished goods can be sold at 30% above cost. Selling expenses will be approximately 15% of selling price. Work in process is to be completed at an additional cost of $30,000, of which $19,000 represents the cost of raw materials. The expected selling price of the work in
process (after completion) is 10% above cost, with selling expenses of 15% of selling price. Unused raw materials can be sold for $18,000.
4. Prepaid expenses are fully recoverable.
5. The investment in stock consists of 100 shares of MBI Company with a current market value of $19,000.
6. Land is appraised at $200,000, and plant and equipment is appraised at $205,000. The land and plant and equipment serve as collateral on the mortgage payable. Accrued but unrecorded interest on the mortgage payable amounts to $3,000.

Required
A. Prepare a statement of affairs, including a deficiency account.
B. Compute the estimated dividend to be paid general unsecured creditors.

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Cash Notes Receivable Accounts Receivable (net) Inventories Finished Goods Work in Process Raw Materials Prepaid Expenses Investment in Stock Land Property and Equipment (net) Goodwill Total Accounts Payable Accrued Wages (all with priority) Bank Notes Payable Mortgage Payable Common Stock Retained Earnings (deficit) Total $ 2,500 60,000 76,000 43,000 60,000 51,000 4,000 12,000 140,000 400,000 10,000 $858,500 $220,000 45,000 225,000 350,000 380,000 (361,500) $858,500