ABC Corporation recently failed and was liquidated by a court-appointed trustee who charged $200,000 for her services. Between the time of lling of the bankruptcy petition and the entry of an Order for Relief, 3 total of $100,000 in unpaid bills was incurred and remain unpaid. The preliquidation balance sheet is shown. Cash $ 40,000 Marketable securities 30,000 Accounts receivables 620,000 Inventories 1, 200,000 Prepaid expenses 10,000 Total current assets $ 1,900,000 Lands $ 300,000 Net plant 400,000 Net equipment 400,000 Total xed assets $ 1,100,000 Total assets $ 3,000,000 Accounts payable $ 200,000 Notes payable 300,000 Accrued wages 50,000 Unsecured customer deposits 30,000 Taxes payable 20,000 Total current liabilities $600,000 First mortgage $ 700,000 Second mortgage 400,000 Unsecured bonds 3 00,000 Total longterm debt $ 1,400,000 Preferred stock $ 200,000 Common stock 200,000 Paid-in capital in excess of par 500,000 Retained earnings 100,000 Total stockholders' equity $ 1,000,000 Total liabilities and Owners Equity $ 3,000,000 Assume that the trustee liquidates the assets for $2.5 million - $1.3 million from current assets and $1.2 million from xed assets. Prepare a table indicating the amount to be distributed to each claimant