. In the event of winding up a company, the order of recovery in terms of s. 556 of the Corporations Act, liabilities are classified in order of priority of payment as Secured Creditors, Preferential Unsecured Creditors and Unsecured Creditors. Almost There Co Ltd has the following list of liabilities at the time of winding up: Costs of administration prior to liquidation Long-service leave payable Amount payable for research into mining techniques PAYG income tax instalments Salary of an employee who is the spouse of a director, $3 000 Directors' fees Liquidation expenses Telephone bill payable Audit fees payable for normal audit of company's accounts Debentures secured by a circulating security interest (floating charge) Workers' compensation claim Accounts payable Deferred tax liability . . . . . Required: Select from the above liabilities which are considered as: A) Ix Secured Creditors (Mark 1) B) 6x Preferential Unsecured Creditors - in order of priority (Marks 6)