Returning to our first secured problem concerning Marine Systems, assume you represent Marine Systems who is faced with the threat of foreclosure and the cessation of its business.Marine Systems tells you about its overdue installment payments to Credit, Inc. It also tells you that it owes over $500,000 to 40 different suppliers, who, until recently, provided supplies on credit (unsecured).If Marine Systems pays these suppliers, it cannot pay anything to Credit, Inc., the Internal Revenue Service or its employees.If Marine Systems does not pay its suppliers, it can meet its monthly payroll for several months.All of Marine Systems's assets are encumbered.If sold today, the assets would not even satisfy secured claims.What action do you advise?From which creditors would you expect the greatest resistance or lack of understanding of Marine Systems's situation?How, if at all, would your advice change if it was only three months before Christmas and historically, 60% of Marine Systems's annual sales occur during this three month period?