13. The sequence of listing (1) fully secured liabilities, (2) partially secured liabilities,

(3) unsecured liabilities with priority, and (4) unsecured liabilities without priority in the liabilities and stockholders’ equity section of a statement of affairs is:

a. (1), (2), (3), (4)

b. (3), (1), (2), (4)

c. (1), (3), (2), (4)

d. (1), (3), (4), (2)