Rank the following claims of an organization filing Chapter 7 bankruptcy from 1 to 4 based on the following classifications. Each classification may be used more than once.

1. Secured Claims

2. Unsecured Priority Claims

3. Unsecured Nonpriority Claims

_____A. Claims for wages that are less than $11,725 per individual, earned within 90 days of filing petition for bankruptcy.

_____B. Legal fees incurred after petitioning the court for Chapter 7.

_____C. Claim by the accounting firm for the audit fee from the prior year-end audit completed two months prior to the bankruptcy filing.

_____D. Claims for merchandise that was paid in full but not delivered.

_____E. Claims with a valid lien against assets of the entity.

_____F. Claim by employee for commissions earned in 90 days prior to fiing bankruptcy petition, for the portion in excess of $11,725.

_____G. Administrative expenses of the estate, such as trustee fees.

_____H. Claim by a supplier for goods delivered on account.

_____I. Interest on unsecured claims.

_____J. Taxes owed to a government unit.