As of June 30, 20X4, the Lillie Corporation has the following assets, liabilities, and owners' equity: Assets Book Value Cash $10,000 Marketable securities 30,000 Accounts receivable (net) 40,000 Inventories 100,000 Land 50,000 Buildings (net) 140,000 Machinery (net) 105,000 Goodwill 40.000 Total $515.000 Liabilities and Owners' Equity. Book Value $100,000 Accounts payable 10,000 Accrued income tax 20,000 Accrued mortgage interest Accrued salaries expense 30,000 Mortgage payable 200,000 Common stock ($10 par) 200,000 Additional Paid-in capital 201.000 Deficit (246.000) Total $515.000 The following is provided: Marketable securities have a market value of $24,000. Accounts receivable are estimated to produce $30,000. The sale of inventories should yield $120,000, $20,000 of which must be assigned to a creditor (account payable) who is owed $24,000. The land and buildings can be sold for $222,000 with the buyer assuming the mortgage and its unpaid interest. The machinery will realize $50,000. All salaries qualify for priority. Required: Prepare a statement of affairs including the calculation of the dividend to the unsecured claims without priority