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Ambrose Corporation reports the following information: Book Value $ 220,000 111,000 140,000 36,000 200,000 180,000 283,000 Liquidation Value $ 245,000 103,000 81,000 Assets pledged with fully secured creditors Assets pledged with partially secured creditors Other assets Liabilities with priority Fully secured liabilities Partially secured liabilities Accounts payable (unsecured) In liquidation, what amount of cash should each class of liabilities expect to collect? Liabilities with priority Fully secured liabilities Partially secured liabilities Unsecured liabilities