Southwestern Wear Inc. has the following balance sheet:

values,

Distribution of proceeds on liquidation:

Proceeds from the sale of assets

Less:

First mortgage $($paid from the sale of assets$)$

Fees and expenses of bankruptcy

Wages due to workers within $3$ months of bankruptcy

Taxes due to federal, state, and local governments

Unfunded pension liabilities

Funds available for distribution to general creditors

Distribution to general creditors:

Round your answer for monetary value to the nearest dollar and for percentage value to two decimal places.