The following amounts are disclosed in a statement of financial affairs created for an insolvent corporation that is beginning the process of liquidation. All assets are shown at net realizable values.

Assets pledged with fully secured creditors $ $202,000$

Fully secured liabilities $151,000$

Assets pledged with partially secured creditors $381,000$

Partially secured liabilities $492,000$

Assets not pledged $301,000$

Unsecured liabilities with priority $176,300$

Accounts payable $($unsecured$)391,000$

Required:

The company owes $$4,000$ on an account payable to an unsecured creditor $($without priority$).$ How much money can this creditor expect to collect?

The company owes $$102,000$ to a bank on a note payable that is secured by a security interest attached to property with an estimated net realizable value of $$81,000.$ How much money can the bank expect to collect?