Xavier Company is going through a Chapter 7 bankruptcy. All assets have been liquidated, and the company retains only $25,600 in free cash. The following debts, totaling $40,050, remain:

Government claims to unpaid taxes $6,400

Salary during last month owed to Mr. Key (not an officer) $18,225

Administrative expenses $2,850

Salary during last month owed to Ms. Rankin (not an officer) $5,625

Unsecured accounts payable $6,950

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

1. Administrative expenses

2. Salary during last month owed to Mr. Key and Ms. Rankin

3. Government claims to unpaid taxes