Hi.. kindly help me with this corporate liquidation topic

For item number 51 to 52: Deficit Company Inc. filed a voluntary bankruptcy for liquidation on June 15, 2014, and the statement of affairs reflects the following amounts: Carry Value Realizable Value Assets: Pledge with fully secured creditors 360,000 390,000 Pledge with partially secured creditors 200,000 160,000 Free 440,000 320,000 1,000,000 870,000 Liabilities With Priority 90,000 Without Priority 300,000 Partially secured 240,000 Unsecured 720,000 1.350.000 51. Assume that the assets are converted into cash at the estimated current values and the business is liquidated. What total amount of cash should the partially secured creditors receive? a. 160,000 b. 188,000 c. 200,000 d. 240,000 e. 192,000 52. Assume that the assets are converted into cash at the estimated current values and the business is liquidated. What total amount of cash will be available to pay the unsecured (non-priority) creditors? a. 198,000 b. 230,000 c. 288,000 d. 320,000