Prost Company has filed a bankruptcy petition. Its account balances at December 31, 2020, are presented here: Cash Notes Receivable $220,000 45,000 $ 2,500 Accounts Payable 60,000 Accrued Wages (all with priority) 76,000 Bank Notes Payable 43,000 Mortgage Payable 60,000 Common Stock 51,000 Retained Earnings (deficit) 4,000 12,000 140,000 400,000 10,000 $858,500 Total Accounts Receivable (net) Inventories Finished Goods Work in Process Raw Materials Prepaid Expenses Investment in Stock Land Property and Equipment (net) Goodwill Total 225,000 350,000 380,000 (361,500) $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. 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 3. 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