Martinez Company had significant financial problems 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) $125,900

Assets (pledged against debts of $175,000) 99,000

Other assets 113,000

Liabilities with priority 72,000

Unsecured creditors 255,000

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