s Question Completion Status: Februa Current Assets: Cash Investments Accounts receivable Invento Prepaid expense:s Plant& Equipment Land Buildinsg Equipment Intangibles Total assets 1,000 28,000 46,500 72,000 4,200 $151,700 S65,000 180,000 75,300 320,300 S550,000 Current Liabilities: Accounts pavable Accrued expenses Notes payable (secured by invento Long-term Liabilities Notes payable (secured by land and buildin Stockholders' Equity Common stock Retained earnings (deficit Total Liabilities and Stockholders' Equity S127,000 99,000 68,000 S294,000 300,000 S100,000 144,000) 44,000 550,000 Additional information is as follows: The investments are currently worth $13,000 It is estimated that $32,000 of the accounts receivable are collectible The inventory can be sold for $74,000 The prepaid expenses and the intangible assets have no net realizable value The land and building are currently valued at $250,000 .The equipment can be sold for $60,000 Administrative expenses (not yet recorded) are estimated to be $12,500 Accrued expenses include $17,000 of salaries payable ($11,000 to one employee and $3,000 each to two other employees) Accrued expenses include $7,000 of unpaid payroll taxes Compute the amount of total assets available to pay liabilities with priority and unsecured creditors