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

Assets pledged with fully secured creditors $ 236,000

Fully secured liabilities 168,000

Assets pledged with partially secured creditors 398,000

Partially secured liabilities 526,000

Assets not pledged 318,000

Unsecured liabilities with priority 171,600

Accounts payable (unsecured) 408,000

A. This company owes $21,000 to an unsecured creditor (without priority). How much money can this creditor expect to collect?

B. This company owes $136,000 to a bank on a note payable that is secured by a security interest attached to property with an estimated net realizable value of $98,000. How much money can this bank expect to collect?

A. Expected amount by creditor:

B. Expected amount by Bank: