Lucky Co Had Cash of $65,000, Inventory Worth $117,000, and a a Building

Lucky Co. had cash of $65,000, inventory worth $117,000, and a building worth $169,000. The company's debts consisted of accounts payable of $234,000, a note payable of $104,000 (secured by the inventory), liabilities with priority of $26,000, and a bond payable of $195,000 (secured by the building).Prepare a schedule to show the amount of assets available for unsecured creditors after payment of liabilities with priority.