On February 27, 20X9, Germaine Ltd. was put under the jurisdiction of a licensed bankruptcy trustee and provides the following information: Cash $7,000 Accounts Receivable 39,300 Inventory 52,020 Equipment 100,000 Wages Payable 4,300 Income tax and CPP 1,020 Notes Payable 43,000 Trade Accounts Payable 40,000 Mortgage Payable 60,000 Common Stock 50,000 The trustee also tells you that the fair value of the inventory is estimated to be $17,500 and is pledged on $23,000 of the notes payable. Accounts Receivable have a fair value of $34,000. The equipment's estimated fair value is $73,000 and is pledged on the mortgage payable. Required: You have been asked to determine the amount available for the unsecured claims, calculate the cents on the dollar that the unsecured creditors are estimated to get, and calculate the estimated deficiency to unsecured creditors. To do this prepare a statement of affairs