A liquidator has been appointed to liquidate Consumer Electronics Co Ltd. He prepares a set of accounts which show the following: 

(a) Consumer Electronics Co Ltd has granted a purchase money security interest to CSB Bank Co Ltd in relation to the funding of the acquisition of Consumer Electronics Co Ltd's inventory of consumer electronics. CSB Bank Co Ltd has registered a financing statement on the register of Personal Property Securities. 

(b) Consumer Electronics Co Ltd Retail Co Ltd owes PAYE and GST to the Commissioner of Inland Revenue. 

(c) the liquidator has incurred costs in conducting the liquidation. 

(d) There is an unsecured creditor who has agreed to be repaid after other unsecured creditors. 

(e) Consumer Electronics Co Ltd Retail Co Ltd has granted a security interest to Easy Finance Co Ltd over its book debts. Easy Finance Co Ltd has not registered a financing statement on the register of Personal Property Securities. (Various unsecured trade creditors. 

Required: 

Referring to relevant sections of the Companies Act 1993, record these various classes of creditors from the highest to the lowest ranking.