18. These are liabilities that, although not secured by any asset, are mandated by law to be paid first before any other unsecured liabilities. a. Unsecured liabilities with priority b. Fully secured creditors c. Partially secured creditors d. Unsecured liabilities without priority 19. Which of the following is excluded when computing for the total free assets? a. excess of realizable value of assets pledged to fully secured creditors over the expected not settlement amount of the fully secured liabilities b. total realizable value of assets not pledged as collateral security a realizable value of assets pledged to partially secured creditors d. all of the above items are included 20. "Assets to be realized is placed on which side of a statement of realization and liquidation? a debit side, measured at realizable value b. credit sldo, monsured at book value debit side, measured at book value d. no side