Mount Inc. was a hardware store that operated in Boise, Ildaho. Management made some poor inventory acquisitions that loaded the store with unsalable merchandise. Due to the decline in revenues, the company became insolvent. Following is a trial balance s of March 15,2013,the day the compauny filed for Chapter ? liquidation. Debit Credit Accounts payable Accounts receivable Accumulated depreciation-Building Accumulated depreciation Equipment Additional paid -in capital Advertising payable Building S 42,900 S 32,500 65,000 20,800 10,400 5,200 104,000 1,300 Common stock Equipment 65,000 39,000 130,000 19,500 13,000 Investments Land Note payableIdaho Savings and Loan (secured by a lien on land and building) Note payable Second National Bank (secured by 91,000 195,000 1,300 Payroll taxes payable Retained earnings (deficit) Salaries payable (split equally between two employees) 163,800 6,500 Totals 503,10055037 Company officials believed that sixty percent of the accounts receivable could be collected if the company was liquidated. The building and land had a fair value of $97,500, while the equipment was worth $24,700. The investments represented shares of a publicly traded company that could be sold at the time for $27,300. The entire inventory could be sold for only $42,900. Administrative expenses necessary to carry out a liquidation would have approximated $20,800. Assume that the company was being liquidated and that the following transactions occurred: Accounts receivable of $23,400 were collected. All of the company's inventory was sold for $52,000. . Additional accounts payable of $13,000 incurred for various expenses such as utilities and maintenance were discovered. The land and building were sold for $92,300. The note payable due to the Idaho Savings and Loan was paid. The equipment was sold at auction for only $14,300 with the proceeds applied to the note owed to the Second National Bank. The investments were sold for $27,300. Administrative expenses totaled $26,000 as of July 26, 2013, but no payment had yet been made. REQUIRED: Indicate how much money will be paid to the credit associated with each debt group. a) SECURED:$ b) UNSECURED PROPRITY:S c) UNSECURED: S d) UNSECURED (CENTS PER DOLLAR)