Xavier Company is going through a Chapter 7 bankruptcy. All assets have been liquidated, and the company retains only $25,700 in free cash. The following debts, totaling $40,550, remain:

Government claims to unpaid taxes	$	6,500
Salary during last month owed to Mr. Key (not an officer)		18,325
Administrative expenses		2,950
Salary during last month owed to Ms. Rankin (not an officer)		5,725
Unsecured accounts payable		7,050

Indicate how much money will be paid to the creditor associated with each debt.