The following information was taken from the accounting records of ABC Ltd$,$ which has recently come under the jurisdiction of a licensed trustee in bankruptcy:

Required:

$1.$ Prepare a Statement of Affairs for the company.

$2.$ What is the amount expected to be available for unsecured claims.

$3.$ What is the expected recovery per dollar of unsecured claims.

$4.$ Estimate the amount of recovery for each class of creditors.