Prost Company has filed a bankruptcy petition. Its account balances at December 31, 2015, are presented here: Cash $ 2,500 Notes Receivable 60,000 Accounts Receivable (net) 76,000 Inventories Finished Goods 43,000 Work in Process 60,000 Raw Materials 51,000 Prepaid Expenses 4,000 Investment in Stock 12,000 Land 140,000 Property and Equipment (net) 400,000 Goodwill 10,000 Total $858,500 Accounts Payable $220,000 Accrued Wages (all with priority) 45,000 Bank Notes Payable 225,000 Mortgage Payable 350,000 Common Stock 380,000 Retained Earnings (deficit) (361,500) Total $858,500 The following additional information is available: 1. All notes receivable with the exception of one for $2,500 are expected to be collected. The notes receivable are pledged as security on the bank notes payable. 2. Of the total accounts receivable, $55,000 is expected to be collected. The accounts receivable are also pledged as security on the bank notes payable. 3. Finished goods can be sold at 30% above cost. Selling expenses will be approximately 15% of selling price. Work in process is to be completed at an additional cost of $30,000, of which $19,000 represents the cost of raw materials. The expected selling price of the work in process (after completion) is 10% above cost, with selling expenses of 15% of selling price. Unused raw materials can be sold for $18,000. 4. Prepaid expenses are fully recoverable. 5. The investment in stock consists of 100 shares of MBI Company with a current market value of $19,000. 6. Land is appraised at $200,000, and plant and equipment is appraised at $205,000. The land and plant and equipment serve as collateral on the mortgage payable. Accrued but unrecorded interest on the mortgage payable amounts to $3,000. Required A. Prepare a statement of affairs, including a deficiency account. B. Compute the estimated dividend to be paid general unsecured creditors.