Assume that Russ Brothers did indeed fail, and that it had the following balance sheet when it was liquidated (in millions of dollars): Current assets $40.0 Accounts payable $10.0 Net fixed assets 5.0 Notes payable (to banks) 5.0 Accrued wages 0.3 Federal taxes 0.5 State and local taxes 0.2 Current liabilities $16.0 First-mortgage bonds 3.0 Second-mortgage bonds 0.5 Subordinated debenturesa 4.0 Total long-term debt $ 7.5 Preferred stock 1.0 Common stock 13.0 Paid-in capital 2.0 Retained earnings 5.5 Total equity $21.5 Total assets $45.0 Total claims $45.0 The liquidation sale resulted in the following proceeds: From sale of current assets $14,000,000 From sale of fixed assets 2,500,000 Total receipts $16,500,000 For simplicity, assume there were no trustees fees or any other claims against the liquidation proceeds. Also, assume that the mortgage bonds are secured by the entire amount of fixed assets. What would each claimant receive from the liquidation distribution?