The following balance sheet has been prepared by the accountant for Limestone Company as of June 3,2020 , the date on which the company is to file a voluntary petition of bankruptcy: Additional Information - If the company is liquidated, administrative expenses are estimated at $18,000. - The accounts payable figure includes $10,000 in wages earned by the company's 12 employees during May. No one earned more than $2,200. - Liabilities do not include taxes of $14,000 owed to the U.S. government. - Company officials estimate that 40 percent of the accounts receivable will be collected in a liquidation and that the inventory disposal will bring $80,000. The land and buildings will be sold together for approximately $310,000; the equipment should bring $130,000 at auction. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ LIMESTONE COMPANY } \\ \hline \multicolumn{3}{|c|}{ Statement of Financial Affairs } \\ \hline \multicolumn{3}{|c|}{ June 3,2020} \\ \hline \multirow[t]{5}{*}{ Book Values } & Assets & \begin{tabular}{c} Available for \\ Unsecured \\ Creditors \end{tabular} \\ \hline & Pledged with Fully Secured Creditors: & \\ \hline & & \\ \hline & p & $ \\ \hline & Pledged with Partially Secured Creditors: & \\ \hline & & \\ \hline & Free Assets: & \\ \hline & & \\ \hline & ? & \\ \hline & F & \\ \hline & & \\ \hline & \begin{tabular}{l} Total amount available to pay liabilities \\ with priority and unsecured creditors \end{tabular} & $ \\ \hline & & \\ \hline & Available for unsecured creditors & $ \\ \hline & Estimated deficiency & \\ \hline$ & & $ \\ \hline Book Values & Liabilities and Stockholders' Equity & \begin{tabular}{c} Unsecured \\ Nonpriority \\ Liabilities \end{tabular} \\ \hline & Liabilities with Priority: & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \hline Book Values & Liabilities and Stockholders' Equity & & \begin{tabular}{c} Unsecured \\ Nonpriority \\ Liabilities \end{tabular} \\ \hline & Liabilities with Priority: & & \\ \hline & & & \\ \hline & Total & & \\ \hline & Fully Secured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & Partially Secured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & Unsecured Creditors: & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}