When AAA company filed for liquidation with securities and exchange commission, it prepared the following statement of financial position

Current assets (net realizable value, 50,000) 80,000

Land and Building (fair value 240,000) 200,000

Goodwill (fair value 0) 40,000

Total assets 320,000

Accounts Payable 160,000

Mortgage payable (secured by land and building) 200,000

Ordinary share 100,000

accumulated profits (140,000)

total libilities and equity 320,000

What percentage of their claims are the unsecured creditors likely to get?