Ataway Company has suffered severe financial difficulties and is considering filing a bankruptcy petition. It has the following assets and liabilities. The assets are stated at net realizable value.

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

Assets(pledgedagainstdebtsof$92,000)Assets(pledgedagainstdebtsof$174,000)OtherassetsLiabilitieswithpriorityOtherunsecuredcreditors$160,00072,000102,00072,800222,000