Gemini Manufacturing Company was adjudged bankrupt on a petition of its creditors, and the trustee realized the following amounts from the sale of its business assets:

Cash in Bank$2 000

Accounts Receivable$65 000

Inventories$35 000

Land & Buildings$71 000

Total$173 000

Gemini's liabilities were as follows at the time of the receiving order (assume all secured creditors had taken the necessary steps to protect their security):

Bank loan secured under Section 427 of the bank act$30 000

Trade accounts payable$50 000

Municipal taxes payable ($3000/year)$9 000

Wages payable (4 months @ $2 500month for one employee) $10 000

First mortgage on land & Buildings$55 000

Second mortgage on land & buildings$30 000

Total$184 000

The liquidation expenses were $7 000 and the trustee fees were $4 000.

How much will each general creditor receive per dollar owed? Show all work including payments made to the various types of creditors.