On June 1, 20X5, the Books of Hallow Corporation Show

On June 1, 20X5, the books of Hallow Corporation show assets with book values and realizable values as follows:
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$\begin{array}{lrr}&\text { Assets }\\&&\text { Book Value }&\text { Realizable Value }\\\text { Cash } && \$ 10,000 & \$ 10,000 \\\text { Receivables (net) } && 100,000 & 50,000 \\\text { Inventory } & &140,000 & 100,000 \\\text { Land and building (net) } & &600,000 & 650,000 \\\text { Equipment (net) } && 400,000 & 100,000 \\\quad \text { Totals } && \$ 1,250,000 & \$ 910,000\end{array}$
Hallow's books show the following liabilities:
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$\begin{array}{lr}&\text { Liabilities }\\&&\text { Book Value }\\\text { Accounts payable } & &\$ 260,000 \\\text { Wages payable (eligible for priority) } && 10,000 \\\text { Taxes payable } && 20,000 \\\text { Accrued interest on notes payable } && 30,000 \\\text { Accrued interest on mortgage payable } & &20,000\\\text { Notes payable (secured by receivables and } & \\\text { inventory) } && 500,000 \\\text { Mortgage payable (secured by land and building) } && 300,000 \\\text { Total } && \$ 1,140,000 \\\end{array}$ Required:
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a.Prepare a schedule to determine the amount available for unsecured claims without priority.?
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b.Determine the dividend to unsecured claims without priority.?
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c.What amount are the note holders likely to receive? What is their dividend?
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