ABC Company is a financially distressed corporation with the following financial information on April 15, 2022 Cash Accounts receivable, net Inventories Plant assets Total assets Accounts payable, unsecured Liabilities with priority claims Note payable Mortgage payable Total liabilities Additional information: Book Values P 20,000 100,000 150,000 250,000 P520,000 P150,000 80,000 100,000 220,000 P550,000 The note payable is secured by the accounts receivable. The mortgage payable is secured by the plant assets. Required: 1. How much is the estimated deficiency to unsecured creditors? 2. How much is the expected recovery per peso of unsecured claims? Estimated Realized Values P 20,000 75,000 70,000 280,000