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Tsup-Tsup Corporation filed a bankruptcy petition on January 2009. On March 1, 2009, the trustee provided the following information about the corporations financial affairs:

Assets Book value Realizable Value

Cash P40,000 P40,000

Accounts receivable-net 200,000 150,000

Inventories 300,000 140,000

Plant assets-net 500,000 560,000

Total Assets P1,040,000

Liabilities

Liabilities for priority claims P160,000

Accounts payable-unsecured 300,000

Notes payable, secured by

Accounts receivable 200,000

Mortgage payable, secured by all

Plant assets 440,000

Total Liabilities P1,100,000

The amount expected to be available for unsecured claims without priority?