For nos. 24 to 26. Verstappen Enterprises had the following statement of financial position as of December 31, 2022: On January 1, 2023, Verstappen Enterprises announced its bankruptcy and will commence its liquidation procedure. Prepaid expenses and intangible assets were estimated to be worthless. A quarter of the receivables were estimated to be uncollectible. Inventory is anticipated to be realized at 80% of its cost. The property, plant, and equipment have a total estimated realizable value of P80,000. Interest expected on the notes payable and mortgage payable amounted P1,000 and P7,000, respectively. Liquidation expenses expected to be incurred amounts to P4,000. The mortgage payable is secured by half of the property, plant and equipment. During the first month of liquidation, 90% of the receivables were realized at book value, and the rest are still expected to be realized in the following months at book value. Prepaid expenses and intangible assets were written off. Half of the inventories were sold for P13,500, and the remaining half are still expected to be realized at book value. Property, plant, and equipment were set aside for realization at book value next month. Liquidation expenses amounting to P4,000 were incurred and paid. Salaries payable were paid in full as well. Interest expense for the notes and mortgage payable amounting to P1,000 and P7,000 were incurred but remained unsettled. 24. In the January 1, 2023 statement of affairs, how much is the estimated deficiency? 25. In the January 1, 2023 statement of affairs, how much is the estimated payment to mortgage payable? 26. In the January 31, 2023 statement of realization and liquidation, how much is the net gain or loss on realization and liquidation