The statement of affairs of Darrell Putix Co. indicates that unsecured creditors without priority with total claims of P720,000 may expect to recover only P288,000 after all the assets were sold. Among the creditors of Darrell Putix Co. are the following: Government taxes payable of P400,000, inclusive of P80,000 assessments and surcharges. XYZ bank - loan payable of P4,000,000 and accrued interest of P200,000, backed by collateral security with realizable value of P4,800,000. Alpha Financing Co. - loan payable of P3,200,000 backed by collateral security with realizable value of P2,000,000. Mr. Bombay- loan payable of P1,000,000 and accrued interest of P200,000. No collateral security. How much is the expected recovery of partially secured creditors?