Mandich Co$.$ had the following amounts for its assets, liabilities, and stockholders' equity accounts just before filing a bankruptcy petition and requesting liquidation:

Of the salaries payable, $$30,000$ was owed to an officer of the company. The remaining amount was owed to salaried employees who had not been paid within the previous $80$ days: John Webb was owed $$10,600,$ Samantha Jones was owed $$15,000,$ Sandra johnson was owed $$11,900,$ and Dennis Roberts was owed $$2,500.$ The maximum owed for any one employee's claims for contributions to benefit plans was $$800.$ Estimated expense for administering the liquidation amounted to $$40,000.$

On a statement of financial affairs, what amount would have been shown as assets available to pay liabilities with priority and unsecured creditors?