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 Fully secured liabilities Assets pledged with partially secured creditors Partially secured liabilities Assets not pledged Unsecured liabilities with priority Accounts payable (unsecured) $ 246,000 173,000 403,000 536,000 323,000 232,200 413,000 a. The company owes $26,000 on an account payable to an unsecured creditor (without priority). How much money can this creditor expect to collect? b. The company owes $146,000 to a bank on a note payable that is secured by a security interest attached to property with an estimated net realizable value of $103,000. How much money can the bank expect to collect? a Expected amount by creditor b. Expected amount by bank