Xavier Company is going through a Chapter 7 bankruptcy. All assets have been liquidated, and the company retains only $26,500 in free cash. The following debts, totaling $44,550, remain:

Government claims to unpaid taxes	$	7,300
Salary during last month owed to Mr. Key (not an officer)		19,125
Administrative expenses		3,750
Salary during last month owed to Ms. Rankin (not an officer)		6,525
Unsecured accounts payable		7,850

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