A statement of financial affairs created for an insolvent corporation that is beginning the process of liquidation discloses the following data. The assets are shown at net realizable values.

Assets pledged with fully secured creditors	$	232,000
Fully secured liabilities		166,000
Assets pledged with partially secured creditors		396,000
Partially secured liabilities		522,000
Assets not pledged		316,000
Unsecured liabilities with priority		169,200
Accounts payable (unsecured)		406,000

The company owes $19,000 on an account payable to an unsecured creditor (without priority). How much money can this creditor expect to collect?

The company owes $132,000 to a bank on a note payable that is secured by a security interest attached to property with an estimated net realizable value of $96,000. How much money can the bank expect to collect?