duchon industries had the following balance sheet at the time defaulted on its interest payments abd filed for liquidation under chapter $7.$ sale of the fixed assests which were pledged as collateral to the mortgage bondholders brought $$1000$ million while the current assets were sold for another $$401$ million thus the total proceeds from the liquidation sales were $$1301$ million $.$ trustees costs amounted to $$1$ million no single worker was due more than $$2000$ in wages and there were no unfunded pension plan liabilities determine the amount available for distribution to all claimants