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 merchanise 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 filing 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.