Lynch, Inc., is a hardware store operating in Boulder, Colorado. Management recently made some poor inventory acquisitions that have loaded the store with unsalable merchandise. Because of the drop in revenues, the company is now insolvent. Following is a trial balance as of March 14, 2017.

	Debit	Credit
Accounts payable		$35,000
Accounts receivable	$29,000
Accumulated depreciation, building		52,000
Accumulated depreciation, equipment		18,000
Additional paid-in capital		10,000
Advertising payable		6,000
Building	82,000
Cash	3,000
Common stock		56,000
Equipment	36,000
Inventory	104,000
Investments	17,000
Land	12,000
Note Payable—Colorado Savings and Loan (secured by lien on land and building)		72,000
Note Payable-First National Bank (secured by equipment)		154,000
Payroll taxes payable		3,000
Retained earnings (deficit)	130,000
Salaries payable (owed equally to two employees)		7,000
Totals	$413,000	$413,000

Assume that the company will be liquidated and the following transactions will occur:

- Accounts receivable of $23,000 are collected with the remainder written off.

- All of the company's inventory is sold for $45,000.

- Additional accounts payable of $15,000 incurred for various expenses such as utilities and maintenance are discovered.

- The land and building are sold for $81,000.

- The note payable due to the Colorado Savings and Loan is paid.

- The equipment is sold at auction for only $16,000 with the proceeds applied to the note owed to the First National Bank.

- The investments are sold for $31,000.

- Administrative expenses total $25,000 as of July 23, 2017, but no payment has yet been made.

A) Prepare a statement of realization and liquidation for the period from March 14, 2017, through July 23, 2017.

B) How much cash would be paid to an unsecured, non-priority creditor that Lynch, Inc., owes a total of $6,000?