Lee Co. had severe financial difficulties and was considering the possibility of filing a bankruptcy petition. At that time, the company had the following assets (stated at net realizable value) and liabilities. Assets (pledged against debts of $100,000) $ 285,000 Assets (pledged against debts of $150,000) 93,000 Other assets 122,000 Liabilities with priority 65,000 Unsecured creditors 392,000 ________________________________________

Prepare a schedule to show the number of assets that are available for unsecured creditors after payment of liabilities with priority.