Klarisse Corporation, undergoing liquidation, has the following information: (Round off % of recovery to 2 decimal places. example: 256/362= 0.707182; POR to be used is 71% or 0.71)
a. Mortgage payable with principal of P100,000 is secured by Building with book value of P130,000 and net realizable value of 85% of the recorded amount.
b. Inventories with book value of P50,000 is pledged to the P45,000-notes payable (current). The inventories are 80% realizable.
c. 60% of the Machinery (book value of total Machinery - P150,000) that can be sold at P80,000 is pledged to 40% of the total Loans Payable (total Loans Payable - P187,500).
d. Remaining book value of the Machinery has an estimated fair value of 47,100.
e. 80% of the unpaid Loans Payable were secured by equipment with fair value of P96,000 which is 75% of its book value.
f. Cash prior to liquidation amounted to P34,000.
g. Other recorded unpaid liabilities are accrued interest on mortgage - P5,000; salaries payable - P10,000; taxes payable - P7,000; trustee's fees - P4,000.
h. Total assets of Klarisse Corporation in the Balance Sheet prior to liquidation amounts to P800,000. Except for prepaid expenses of P12,000 and goodwill of P50,000 which has no value, the remaining assets other than indicated above have net realizable value of 60% of the recorded amounts.
i. There were no other liabilities except for Accounts Payable with book value of P272,500.
 

How much is the total of the fully secured liabilities group?
How much is the unsecured liabilities with priority group?
How much is the net free assets?

How much is the amount received by the accounts payable group?

What is the percentage of recovery of the loans payable group?