A debtor (Joe Corp) has filed for Chapter 7 bankruptcy The balance sheet upon filing is as follows : Cash 20 Lien Against Building Building 100 Priority Creditors 30 Unsecured 20 Creditors Total 120Total Liabilities -130 Assets The lien on the building is held by Rutgers University . The priority creditor consists of 2 creditors , and it is the City of Camden and The City of Newark at $30 and $10 respectively . The Unsecured creditor is also 2