Ataway Company has severe financial difficulties and is considering filing a bankruptcy petition. At this time, it has the following assets and liabilities. The assets are stated at net realizable value.

Assets (pledged against debts of $94,000)	$	164,000
Assets (pledged against debts of $178,000)		74,000
Other assets		104,000
Liabilities with priority		75,600
Other unsecured creditors		224,000

In a liquidation, how much money would be paid on the partially secured debt?

Payment on partially secured debt