Please help me answer and understand 38-40

Numbers 38, 39 and 40 Sharp Corporation provided the following balances in March 1, 2019: Cash 161,500 payable 80,000 Accounts receivable 30,000 payable 25,000 Inventories 85,000 15,000 Notes receivable 60,000 80,000 Equipment 42,000 payable 150,000 Furniture 26,000 150,000 Machinery 40,000 (55,500) Total 444,500 444,500 Accounts Wages Tax payable Note payable Mortgage Share capital Decit Total In the statement of realization and liquidations the following data are ascertained for the month of March: 0 The interest not accrued for the month were for the notes receivable P4,000, for the notes payable P8,000 and for the mortgage payable P15,000. o The mortgage payable together with its reSpective interests was paid. 0 1/3 of the existing accounts receivable at the beginning of the month was collected at P8,000 and the balance to be collected next month. 0 P40,000 of the total inventories were sold for P60,000 cash. 0 Only P36,000 was collected out of total amount of the notes receivable recorded as of March 1, included in the amount collected was the related interest on the notes. 0 Furniture were sold for P17,000. 0 Administrative expenses of P18,000 was paid. 0 Wages payable was paid. 0 Additional credit sales (to be collected next month) amounting to P54,000 were made for the remaining inventories. o All non-cash assets not mentioned above will be sold or collected next month. 38. What is the total amount of assets to be realized in the Statement of Realization and Liquidation at the beginning of April? a. 156,000 b. 102,000 0. 176,000 (1. 230.000 39. What is the estate equity at the end of March? a. 47,000 b. 102,000 0. 47,000 (1. 103,000 40. What is the payment to unsecured without priority liabilities in March? a. 150,000 b. 0 0. 165,000 d. 80,000