The following data were taken from the statement of affairs for ABC Company

Asset pledged for fully secured liabilities (fair value, P63,750) P 76,500

Asset pledged to partially secured liabilities (fair value, P44,200) 62,900

Free assets (fair value, P34,000) 59,500

Unsecured Liabilities with priority 5,950

Fully secured liabilities 25,500

Partially secured liabilities 51,000

Unsecured liabilities without priority 95,200

9. What is the total estimated deficiency to unsecured creditors?

10. How much is the amount paid to partially secured creditors?