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