Elixir Corporation has just filed for bankruptcy. Elixir is a holding company whose assets consist of real estate worth $80 million and 100 percent of the equity of its two operating subsidiaries. It is financed partly by equity and partly by an issue of $400 million of senior collateral trust bonds that are just about to mature. Subsidiary A has issued directly $320 million of debentures and $15 million of preferred stock. Subsidiary B has issued $180 million of senior debentures and $60 million of subordinated debentures. A’s assets have a market value of $500 million and B’s have a value of $220 million. How much will each security holder receive if the assets are sold and distributed strictly according to precedence?