F. The Vocal Trinity + the GOAT Corporation prepares a Statement of Affairs which presents unsecured claims that totaled P875,000 and may expect to receive P350,000 if assets were sold for the benefit of the creditors. The following information is available: . Celine, the trustee, is to be paid P22,500 for trustee's fees. Mariah Corporation holds a note for P50,000 excluding accrued interest of P5,000. A machinery with book value of P48,000 and net realizable value of P60,000 is pledged on the note. . Whitney Corporation holds a note for P86,000 including accrued interest, inventories with book value of P98,000 is pledged on the note. The inventories have a net realizable of 75% of the recorded amount. Sarah Corporation holds a note for P100,000. Nothing has been pledged for the note. How much is the expected amount to be received by: 1. Celine 2. Mariah 3. Whitney 4. Sarah