In an equal footing state, property owner O owes the following: $160,000 - Mortgage Lender, recorded January 1, 2020 $40,000 - Foundation company, began construction December 30, 2019 $50,000 - Framing company, did framing January 31, 2018 Property owner O has sold the property and there is $160,000 left to be distributed. How should this amount be distributed?