Casper Blueprinting, Inc, has filed under Chapter 7 of the Bankruptcy Code. The estimated net realizable value of its assets is as follows:

Creditors' claims are summarized as follows:

a. Bank loan balance of $82,000 plus accrued interest of $3,000 with a first lien against blueprinting equipment.

b. Dealer-financed vehicle loan with an outstanding balance of $18,000, which is secured by the delivery vehicle.

c. Accounts payable due vendors in the amount of $21,000 and secured by the inventory and supplies.

d. A line of credit balance due of $30,000 secured by the accounts receivable.

e. Unpaid payroll and income taxes of $23,000.

f. Accounting and legal fees due in the amount of $12,000 in connection with the administration of the bankrupt estate.

g. Unpaid wages to employees totaling $4,200 ($700 represents the largest amount due any one employee).

h. Loans due shareholders of the corporation totaling $80,000.

i. Other unsecured creditors without priority in the amount of $31,000. Prepare a schedule to show the estimated amount to be received by each major category of creditor.

Cash and cash equivalents Accounts receivable Inventory and supplies..... Blueprinting equipment... Furniture and fixtures...... Computer hardware and software Deliver vehicle. Total.... ... $ 23,000 42,000 15,000 114,000 12,000 21,000 14,000 $241,000