Use the information below for the next four questions Community Co.filed a voluntary bankruptcy petition during the year Relevant information follows ASSETS Carrying amount Realizable value Assets pledged with fully secured creditors 300,000 370,000 Assets pledged with partially secured creditors 180,000 120,000 Free assets 420,000 320.000 900,000 B10,000 LIABILITIES Liabilities with priority 70,000 Fully secured creditors 260.000 Partially secured creditors 200,000 Unsecured creditors 540.000 1,070,000 The assets are converted to cash at the estimated realizable values and the business is liquidated. 25. What amount of cash will be available to pay unsecured non-priority claims? a. 360,000 b. 380,000 c. 430,000 d470,000 26. What is the estimated recovery percentage of unsecured creditors without priority? a. 52.00% b. 54.08% C. 56.56% d. 58.06% 27. How much is the total amount paid to the partially secured creditors? a. 161.773 b. 163,552 c. 166,448 d. 168,992 28. How much is the total amount paid to the unsecured creditors? a 313,524 b. 342,349 C. 294,823 d. 285,231