Consider the following information for Evans, Inc. when the company entered bankruptcy proceedings: Inventory with a book value of $240,000 and realizable value of $175,000 is security for notes payable of $145,000. The equipment secures the remaining notes payable. Expected realizable values of the assets are: The prepaid expenses and goodwill have a realizable value of zero. The entire wages payable balance is a priority liability. Compute the estimated deficiency to unsecured creditors