Asi Company has the following assets and liabilities, stated at fair value in liquidation.

Assets pledged with secured creditors $ 100,000

Assets pledged with partially secured creditors 75,000

Other assets 160,000

Secured liabilities 50,000

Partially secured liabilities 110,000

Unsecured liabilities with priority 80,000

Unsecured liabilities 215,000

Required:

Determine the amount of cash that will be available to pay unsecured creditors, and the percentage of unsecured liabilities that will be paid.