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

Assets pledged with fully secured creditors	$	380,000
Fully secured liabilities		210,000
Assets pledged with partially secured creditors		473,000
Partially secured liabilities		652,000
Free assets		345,000
Unsecured liabilities with priority		200,000
Unsecured liabilities		652,000

Required:

Prepare a schedule to show the amount available for unsecured creditors after payment of liabilities with priority.