Perfect Enterprises filed a Chapter 7 bankruptcy petition. The trustee of the estate has sold all nonexempt assets, performed all other work, and is now ready to distribute the assets of the estate. The only asset in the estate is cash of $144,000. The following are all of the validly filed claims against the estate.

How much would each creditor receive in the distribution?

Trustee's fee $10,000 Attorney fees for assisting Trustee 5 5,000 Accountant fees for assisting Trustee $ 4,000 Unpaid wages for 5 employees of $1,200 each for the month prior to 5 000 filing the petition Federal Taxes $12,000 UnsecuredCreditors: Johnson 520900 Smith $30,000 JONES $30,000 Secured Creditors: Brown $80,000 (Browns' collateral was sold for $70,000, and is part of the $144,000 mentioned above, thus he has not received any money yet)