please show your solution. thank you!!

values as follows: On June 1, 20x5, the books of Hallow Corporation show assets with book values and realizable Assets Book Value Realizable Value P 10.000 P10,000 100,000 50,000 140,000 100,000 Land and building (net) 600,000 650,000 Equipment (net) 400,000 100,000 PL.250.000 P210.000 Cash Receivables (net) Inventory Totals Hallow's books show the following liabilities: Liabilities Book Value Accounts payable P 260,000 Wages payable (eligible for priority) 10,000 Taxes payable 20,000 Accrued interest on notes payable 30,000 Accrued interest on mortgage payable 20,000 Notes payable (secured by receivables and inventory) 500,000 Mortgage payable (secured by land and building) 300,000 Total PL140.000 Required: 1. Prepare a schedule to determine the amount available to unsecured claims. 2. Determine the dividend to unsecured claims. 3. What amount are the note holders likely to receive? What is their dividende