Shi Company is going through a Chapter 7 bankruptcy. All assets have been liquidated, and the company retains only $26,200 in free cash. The following debts, totaling $43,050, remain:

Government claims to unpaid taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,000

Salary during last month owed to Mr. Key (not an officer) . . . . . . . . .   19,200

Administrative expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3,450

Salary during last month owed to Ms. Rankin (not an officer) . . . . . .  5,850

Unsecured accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   7,550

Indicate how much money will be paid to the creditor associated with each debt.