Hanifa Inc filed a petition for bankruptcy on November 30, 2020. Data relevant to its financial position as of this date are: Book Value Realizable Values Cash $3,750 $3,750 Equipment-net Accounts receivable-net Inventories Total assets $90,000 $60,000 $75,000 $90,000 $206,250 $108,750 $375,000 $262,500 Accounts payable $90,000 Rent payable $33,750 Wages payable $56,250 Note payable plus accrued interest $120,000 Capital stock $225,000 Retained earnings (deficit) -$150,000 $375,000 Total liabilities and equity Prepare a statement of affairs assuming that the note payable and interest are secured by a mortgage on the equipment and that wages payable qualify for priority payments. Book Value Assets Realizable Value Pledged with partially secured creditors $ $ $ Free Assets $ (Loss/Gain) S Free Assets Total net realizable value Total available for unsecured creditors Estimated deficiency to unsecured creditors Book Value Liabilities and Equity $ $ Secured creditors Unsecured creditors Unsecured creditors Prionty without priority Partially secured creditors $ $ Secured creditors creditors creditors Priority without priority Partially secured creditors S $ S $ S $ $ Unsecured amount Priority liabilities Unsecured creditors Stockholders' equity $ $ $ $ S Equity $ $ $ S $ Partially secured creditors Unsecured amount Priority liabilities Unsecured creditors Stockholders equity Secured creditors creditors creditors Priority without priority $ $ $ Equity S S