In the second level of payouts, what would each claimant receive from the liquidation distribution?
SECOND LEVEL OF PAYOUTS: General Creditor Distribution (millions of $)
						Distribution After Subordinate Adjustment	Percentage of Original Claim Received
		Original Claim	Remaining Claim	Initial Distributiona	Subordinate Adjustment
Creditor
Accounts Payable		$10,000,000	$ 10,000,000		$ -	#VALUE!	#VALUE!
Notes Payable		$ 5,000,000	$ 5,000,000			#VALUE!	#VALUE!
Accrued Wages		$ 300,000	$ -	$ -	$ -	$ 300,000	100.0%
Federal Taxes		$ 500,000	$ 499,999	$ -	$ -	$ 500,000	100.0%
State & Local Taxes		$ 200,000	$ 199,999	$ -	$ -	$ 200,000	100.0%
First Mortgage		$ 3,000,000	$ 500,000		$ -	#VALUE!	#VALUE!
Second Mortgage		$ 500,000	$ 500,000		$ -	#VALUE!	#VALUE!
Sub. Debentures		$ 4,000,000	$ 4,000,000			#VALUE!	#VALUE!
		$23,500,000	$ 20,699,998	$ -	$ -	#VALUE!