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

On June 1, 20X5, the books of Dremer Corporation show assets with book values and realizable values as follows:
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$\begin{array}{lrr}& \text { Assets } & \\&&\text { Realizable } \\& \text { Book Value } & \text { Value } \\\text { Cash } & \$ 1,850 & \$ 1,850 \\\text { Accounts Receivable (net) } & 21,200 & 17,000 \\\text { Note Receivable } & 15,000 & 15,000 \\\text { Inventory } & 41,000 & 20,000 \\\text { Investment in Calandir Stock } & 5,800 & 15,000 \\\text { Land and Building (net) } & 98,500 & 92,800 \\\text { Equipment (net) } & 43,000 &8,000 \\\quad \text { Totals } & \$226,350& \$ 169,650\end{array}$
Dremer's books show the following liabilities:
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$\begin{array}{lr}\text { Liabilities }\\ &\text { Book Value }\\\text { Accounts payable }(50,000 \text { secured by inventory }\\\text { Accounts payable ( } 50,000 \text { secured by inventory } \\\text { and equipment) } & \$ 90,625 \\\text { Wages payable (eligible for priority) } & 3,775 \\\text { Other Accrued Liabilities } & 10,000 \\\text { Accrued interest on notes payable } & 375 \\\text { Accrued interest on mortgage payable } & 600 \\\text { Notes payable (secured by Investment in Calandir Stock) } & 10,000 \\\text { Mortgage payable (secured by land and buil ding) } & 70,000 \\\quad \text { Total } & \$ 185,375 \\\end{array}$
Prepare an accounting Statement of Affairs including the computation of the dividend to the unsecured creditors without priority.
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