#3 (25 points) A statement of financial affairs created for an insolvent corporation that was beginning the liquidation process disclosed the following data (assets were shown at net realizable values): Assets pledged with fully secured creditors $265,000 Fully secured liabilities 200,000 Assets pledged with partially secured creditors 497,000 Partially secured liabilities 641,000 Free assets 400,000 Unsecured liabilities with priority 210,000 670,000 I Unsecured liabilities Required: Prepare a schedule to show the amount available for unsecured creditors after payment of liabilities with priority