2. The listings of assets and liabilities of BBB Company on June 30, 2020 along with estimated realizable values are as follows: BV NRV Cash 250,000 240,000 Accounts Receivable 630,000 450,000 Inventory 600,000 500,000 Equipment 450,000 150.000 Land and Building 750,000 420,000 Other Assets 30,000 0 Accounts Payable 1,200,000 Notes Payable 300,000 Wages Payable 72,000 Taxes Payable 228,000 Mortgage Payable 615,000 Share Capital 900,000 Retained Earnings (Deficit) (615,000) Additional Information: Accounts Receivable are pledged as security for the notes payable. The mortgage payable is secured by the Land and Building. Liquidating Expenses are expected to be P35,000 Unrecorded Liabilities amounting to P20,000 is to be recognized. Determine the following: a. Gain/Loss on Realization b. Fully Secured Liabilities c. Partially secured Liabilities d. Unsecured Liabilities e. Amount Available to Unsecured Creditors f. Percentage of Recovery g. Amount payable to partially Secured Creditor h. Statement of Deficiency