Penn Inc. 's assets have the carrying values and estimated fair values as follows Cash Accounts Receivable Inventory Land Building (net) Equipment (net) Carrying Value Fair Value $ 16,600 51,200 66,900 77,532 160,600 101,700 $ 16,600 61,500 91,700 101,000 221,000 251,200 Total $743,000 $474,532 Penn's debts follow: Accounts Payable Wages Payable (all have priority) Taxes Payable Notes Payable (secured by receivables and inventory) Interest on Notes Payable Bonds Payable (secured by land and building) Interest on Bonds Payable $ 95,800 10,600 15,000 191,800 5,200 221,700 11.300 Total $551,400 Required a. Prepare a schedule to calculate the net estimated amount available for general unsecured creditors PENN ING General Unsecured Creditors Total estimated fair values Claims of secured creditors Notes payable and interest (Receivables and inventory) Bonds payable and interest (Land and Building) Claims of creditors with priority: Wages payable Taxes payable Available to general unsecured creditors