As of June 30, 20X4, the Lillie Corporation Has the Following

As of June 30, 20X4, the Lillie Corporation has the following assets, liabilities, and owners' equity:
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$\begin{array}{lr}\text { Assets}&\text { Book Value}\\ \text { Cash } & \$ 10,000 \\\text { Marketable securities } & 30,000 \\\text { Accounts receivable (net) } & 40,000 \\\text { Inventories } & 100,000 \\\text { Land } & 50,000 \\\text { Buildings (net) } & 140,000 \\\text { Machinery (net) } & 105,000 \\\text { Goodwill } \quad \text { Total } & \underline{40,000} \\\quad \$ 515,000\end{array}$

$\begin{array}{lr}\text { Liabilities and Owners' Equity }&\text { Book Value}\\ \text { Accounts payable } & \$ 100,000 \\\text { Accrued income tax } & 10,000 \\\text { Accrued mortgage interest } & 20,000 \\\text { Accrued salaries expense } & 30,000 \\\text { Mortgage payable } & 200,000 \\\text { Common stock ( } \$ 10 \text { par) } & 200,000 \\\text { Additional Paid-in capital } & 201,000 \\\text { Deficit } & \underline{(246,000}) \\\quad \text { Total } & \$ 515,000\end{array}$ The following is provided:
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Marketable securities have a market value of $24,000.Accounts receivable are estimated to produce $30,000.The sale of inventories should yield $120,000, $20,000 of which must be assigned to a creditor (account payable) who is owed $24,000.The land and buildings can be sold for $222,000 with the buyer assuming the mortgage and its unpaid interest.The machinery will realize $50,000.All salaries qualify for priority.
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Required:
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Prepare a statement of affairs including the calculation of the dividend to the unsecured claims without priority.
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