Finished Co. is undergoing liquidation. The statement of affairs shows the following info:

Assets - Carrying amount - Realizable Value

Assets pledged to fully secured creditors- 160,000 - 190,000

Assets pledged to partially secured creditors -90,000 - 60,000

Free assets - 200,000 - 140,000

total - 450,000 - 390,000

Liabilities - Carrying amount - Realizable Value

Liab wih priority - 20,000 - 20,000

Fully secured creditors - 130,000 - 130,000

Partially secured creditors - 100,000 - 100,000

Unsecured creditors - 260,000 - 260,000

Total 510,000 - 510,000

1. if all assets were sold at their realizable values and all the liabilities were settled at their expected settlement amounts, how much will the partially secured creditors receive?
2. If all the assets were sold at their realizable values and all the liabilities were settled at their expected settlement amounts, how much will the unsecured creditors receive?

7.Paramount Co's statement of affairs shows a 65% expected recovery of unsecured creditors without priority, which consists of accounts payable with carrying amount of 800,000. The accountants working papers show the following:

Suppliers - balances - notes

Athena Co. - 600,000 - waived repayment of 100,000

Riley Co.- 80,000 - to be cancelled upon return of the goods

Naia Co. - 120,000 - rebate of 50,000 is available

Total- 800,000

How much is the net free assets?