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Items 10- 12 Flashlight Manufacturing, lnc. is considering seeking relief under the insolvency law. However. the company would prefer to engage in out-of-court activities that would allow for restructuring of debts in an orderly manner. Before approaching its creditors. the company ls attempting to estimate the amount of consideration that would be received by various classes of creditors if the company did liquidate. The com - a 's assets and liabilities are as follows: ASSETS BOOK VALUE Cas Receivables REALIZABLE VALUE 8 il 8 il 360.000 350.000 420.000 il 380.000 . 260,000 Other Assets 45.000 LIABILITIES ACCOUNTS PAYABLE 280.000 m Of the accounts payable, 130.000 is secured v inventory which has a net realizable value of 150.000. Note~A ls secured by the balance of Inventory and receivables. Note-B is secured by equipment with a net realizable value of 300.000. and mortgage payable and accrued interest is secured by the land. All of the other liabilities are unsecured although 10.000 is unsecured with priority over the balance. ms: Ecum B 10. How much is to be paid to partially secured creditors? 11. How much is to be paid to unsecured creditors with priority? 12. How much is the total consideration to be received in satisfaction of Note Payable- B