I am looking for help with section C on the question below.

At the time it defaulted on its interest payments and filed for bankruptcy, the McDaniel Mining Company had the following balance sheet shown below (in thousands of dollars). The court, after trying unsuccessfully to reorganize the firm, decided that the only recourse was liquidation under Chapter 7. Sale of the fixed assets, which were pledged as collateral to the mortgage bondholders, brought in $440,000, while the current assets were sold for another $200,000. Thus, the total proceeds from the liquidation sale were $640,000. The trustee's costs amounted to $45,000; no single worker was due more than the maximum allowable wages per worker; and there were no unfunded pension plan liabilities.

Current assets $ 400 Account payable $ 50 Net fixed assets 600 Accrued taxes 40 Accrued wages 30 Notes payable 180 Total current liabilities $ 300 First-mortgage bonds* 300 Second-mortgage bonds* 200 Debentures 200 Subordinated debentures** 100 Common stock 50 Retained earnings -150 Total assets $1,000 Total claims $1,000 Notes: *All fixed assets are pledged as collateral to the mortgage bonds. **Subordinated to notes payable only. a. How much will McDaniel's shareholders receive from the liquidation? Round your answer to the nearest dollar. $ b. How much will the mortgage bondholders receive? Round your answer to the nearest dollar. $ 440000 c. How much will other priority claimants receive from the liquidation? Round your answers to the nearest dollar. Do not round intermediate calculations. Claimant Amount Trustee's expenses 45000 Workers' wages due S 0 X Governments' taxes due $ Total 0