radeF Company is bankrupt. Based on the following facts, how much will the Bank A receive in this scenario:

Assets' Estimated Proceeds of Disposition

Accounts Receivable $$60$

Land and Building $$320$

Liabilities

Bank A $$140$ loan secured on accounts receivable

Bank B $$240$ mortgage loan secured on land and buildings

Supplier payables $$272$

Answer:

the correct answer is $78\mathrm{.}2$ pls walk me through how