a. Identify the various types of creditors as they are labeled during a bankruptcy. (15 Marks) b. Link and Pen Partnership company that was to be liquidated had the following liabilities: Particulars Salaries to the employees Long term loans Bills payable Taxes payable Expenses for administering liquidation process Amount (RO) 8.900 40,500 78,000 5,200 13,000 The company had the following assets (Fair value) Inventory RO 21,450 Property RO 59,500 Investments RO 71,500 What is total liabilities with Priority are calculated to be? (15 Marks)