Zapo Corporation reports the following information:

	Book Value	Liquidation Value
Assets pledged with fully secured creditors	220,000	255,000
Assets pledged with partially secured creditors	111,000	105,000
Other assets	140,000	100,000
Liabilities with priority	40,000
Fully secured liabilities	200,000
Partially secured liabilities	180,000
Accounts payable (unsecured)	285,000

In liquidation, what amount of cash should each class of liabilities expect to collect?