E. The following information is related to Queen SG Company which is undergoing liquidation: a. Bonds payable amounting to P73,600 is secured by merchandise with book value of P123,000 and net realizable value of 4/5 of the recorded amount. b. Of the P195,600 accounts payable, P55,000 is secured by equipment with carrying value of P76,800 which is 75% realizable. c. Building with carrying amount of P125,000 has a net realizable value of P100,000. d. Other recorded liabilities are accrued interest on bonds, P3, 100; salaries payable, P17,400; taxes payable, P11,600; and trustee's fee, P8,500. e. Cash available prior to liquidation amounts to P12,000. f. Total Assets of Queen SG presented in its Balance Sheet prior to liquidation amounts to P500,000. Except for prepaid expenses of P8,000 and goodwill of P20,000 which has no value, the remaining assets, other than those indicated above has net realizable value of 60% of the recorded amount. g. Total recorded liabilities of the company prior to liquidation is P380,000. 1. Percentage (%) of recovery 2. Total amount available to unsecured creditors 3. Amount received by accounts payable group