Casper Blueprinting, Inc., has filed under Chapter 7 of the Bankruptcy Code. The estimated net realizable value of its assets is as follows: Cash and cash equivalents $ 23,000 Accounts receivable 42,000 Inventory and supplies 15,000 Blueprinting equipment 114,000 Furniture and fixtures 12,000 Computer hardware and software 21,000 Deliver vehicle 14,000 Total $241,000 Creditors claims are summarized as follows: a.Bank loan balance of $82,000 plus accrued interest of $3,000 with a first lien against blueprinting equipment.b.Dealer-financed vehicle loan with an outstanding balance of $18,000, which is secured by the delivery vehicle.c.Accounts payable due vendors in the amount of $21,000 and secured by the inventory and supplies.d.A line of credit balance due of $30,000 secured by the accounts receivable.e.Unpaid payroll and income taxes of $23,000.f.Accounting and legal fees due in the amount of $12,000 in connection with the administration of the bankrupt estate.g.Unpaid wages to employees totaling $4,200 ($700 represents the largest amount due any one employee).h.Loans due shareholders of the corporation totaling $80,000.i.Other unsecured creditors without priority in the amount of $31,000.