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The following balance sheet has been prepared by the accountant for Blue Ribbon Book Store as of May ?2072 the date on which the nomnanv is to file a voluntare notition of hankruntcy: AdGrivenar muve matrun - If the company is liquidated, administrative expenses are estimated at $15,000. - The accounts payable figure includes $10,000 in wages earned by the company's 12 employees during April. No one earned more than $2,200. - Liabilities do not include taxes of $12,000 owed to the U.S. government. - Company officials estimate that 60 percent of the accounts receivable will be collected in a liquidation and that the inventory disposal will bring $80,000. The land and buildings will be sold together for approximately $300,000. The equipment should bring $130,000 at auction. Required: Prepare a statement of financial affairs for Blue Ribbon Book Store as of May 2, 2023. \begin{tabular}{|l|l|l|l|} \hline & Fully Secured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & Partially Secured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & Unsecured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}