Anchor Man Company had significant financial problems and was considering the possibility of filing a bankruptcy petition. At that time, the Company had the following assets (stated at net realizable value) and liabilities:

Assets (pledged against debts of $105,000)$135,700

Assets (pledged against debts of $183,000)97,200

Other assets109,000

Liabilities with priority63,000

Unsecured creditors265,000

Perform a schedule to show the amount of assets that are available for unsecured creditors after payment of liabilities with priority.