Runyan voluntarily petitions for bankruptcy. He has three major claims against his estate. One is by Calvin, a friend who holds Runyan’s negotiable promissory note for $2,500; one is by Kohak, an employee who is owed three months’ back wages of $4,500; and one is by the First Bank of Sunny Acres on an unsecured loan of $5,000. In addition, Martinez, an accountant retained by the trustee, is owed $500, and property taxes of $1,000 are owed to Micanopa County. Runyan’s nonexempt property has been liquidated, and the proceeds total $5,000. Discuss fully what amount each party will receive, and why.