For several years, Cerberus Couriers Pty Ltd ('Cerberus') operated a courier delivery business in Perth, employing around 50 delivery drivers and around 20 staff who worked at its warehouse in Welshpool near Perth Airport. However, as a result of increased market competition and its subsequent default on its bank loans, for the last few months Cerberus has been in liquidation. Ian (who is the liquidator of Cerberus) has just completed selling off the company's delivery vehicles and other equipment including a warehouse at Welshpool. This has raised a total of $3 million. Ian is in the process of assessing the priority in which he will need to pay the various debts of Cerberus, which are: costs of the liquidation: $600 000 fees owing to the directors of Cerberus: $200 000 unpaid wages and entitlements of employees; $2 million unpaid energy bills: $200 000 a claim by a cyclist who was injured when one of Cerberus's delivery vehicles struck her whilst riding on the road: $700 000. Advise Ian