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The following were taken from the ABC Company:

Assets pledged with fully secured creditors (current fair value is P166,000)	P208,000
Assets pledged with partially secured creditors (current fair value is P112,000)	144,000
Free assets (current fair value is P104,000)	124,000
Liabilities with priority	26,000
Fully secured creditors	76,000
Partially secured creditors	136,000
Unsecured creditors	276,000

1. Estimated amount to be paid to partially secured creditors

A. 112,000

B. 125,440

C. 136,000

D. 144,000

2. Estimated amount to be paid to unsecured creditors without priority:

A. 154,480

B. 154,560

C. 194,000

D. 276,000