Kline Corporation incurred major losses in 2014 and entered into voluntary Chapter 7 bankruptcy in the early part of 2015. By July 1, all assets were converted into cash, the secured creditors were paid, and $122,700 in cash was left to pay the remaining claims as follows:

Accounts payable $ 37,000

Claims incurred between the date of filing an involuntary 5,000

petition and the date an interim trustee is appointed

Property taxes payable 8,000

Wages payable (all under $10,000 per employee; 74,000

earned within 90 days of filing bankruptcy petition)

Unsecured note payable 19,000

Accrued interest on the note payable 2,000

Administrative expenses of the trustee 12,180

Total $157,180

Classify the claims by their Chapter 7 priority ranking, and analyze which amounts will be paid and which amounts will be written off.