Sutera mas sdn bhd $($smsb$)$ has entered into loan transaction with the following parties

a$)$ A loan was given to SMSB by Bank A in February $2017$ and it was secured by way of a floating charge against all company's entire undertakings. The instrument creating the charge expressly stated that SMSB should not a liberty to create any other charges upon its properties in priority thereto:

b$)$ Prior to SMSB liquidition, it has received emergency funding from Bank B$,$ by which the loan was being secured by a fixed charged over the SMSB$\text{'}$s land.

c$)$ Later, SMSB created another fixed charge over its warehouse in favour of Bank C

All the above charges excepts for the charge given to Bank C were duly registered $.$ When SMSB is in process of liquidition, it discovered that the assets available were insufficient to settle all the debts. There were also claims made by the employees of SMSB and Inland Revenue Board with regards to salary and tax which had not been settled before liquidition.

Advise the liquiditor as to the priority of payment to the creditors.