Profit Unlimited Company is in bankruptcy. The company has the following

liability and equity claims:

First-Mortgage Bonds $ 5 million

Second-Mortgage Bonds 5 million

Senior Debentures 10 million

Subordinated Debentures 4 million

Common Stock 10 million (par value)

Mortgaged assets have been sold for $7 million and other assets for $13 million. According to priority of claims, determine the distribution of $20 million obtained from the sale proceeds.