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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

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.

- Assets (pledged against debts of $71,000) $ 118,000

- Assets (pledged against debts of $132,000) 51,000

- Other assets 81,000 Liabilities with priority 43,400

- Other unsecured creditors 201,000

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

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