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Goodluck Company files a voluntary bankruptcy petition, and the settlement of affairs reflected the following amounts: Assets Book Value Est. Current Value Assets pledged with fully secured creditors P 900,000 P 1,110,000 Assets pledged with partially secured creditors 540,000 360,000 Free Assets 1,260,000 960,000 2,700,000 2,430,000 Liabilities Liabilities with priority P 210,000 Fully secured creditors 780,000 Partially secured creditors 600,000 Unsecured creditors (including with priority) 1,620,000 3,210,000 Assume the assets are converted to cash to their estimated current values. What amount of cash will be available to pay unsecured non-priority claims? What amount is the estimated deficiency to unsecured creditors? What is the estimated recovery percentage