Aqua Corporation Filed a Petition Under Chapter 7 of the Bankruptcy

Aqua Corporation filed a petition under Chapter 7 of the bankruptcy act in January,2014.On February 28,the following information was presented regarding Aqua's financial status.
$\begin{array}{llll}&\text { Book Values}&\text { Fair Values }\\\text { Cash } & \$ 50,000 \$ & 50,000 \\\text { A/R - net } & 100,000 & 90,000 \\\text { Inventories } & 80,000 & 60,000 \\\text { Fixed Assets - net } & 200,000 & 230,00\end{array}$ $$\begin{array} { l l } \text { Prionty Clains } & 80,000 \\\text { A/P } & 100,000 \\\text { N/P } & 110,000 \\\text { Mortgage Payable } & 200,000\end{array}$$ The Note Payable is secured by Accounts Receivable,and the Mortgage Payable is secured by the Fixed Assets.
Required:
Calculate the amount expected to be available for unsecured claims and the percentage recovery that the unsecured class should expect to receive.