Please show step by step calculation and explanation.

0. Oregon Corporation has filed a voluntary petition to reorganize under Chapter 11 of the Bankruptcy Reform Act. Its creditors are considering an attempt to force liquidation. The company currently holds cash of $6,000 and accounts receivable of $25,000. In addition, the company owns four plots of land. The first two (labeled A and B) cost $8,000 each. Plots C and D cost the company $20,000 and $25,000, respectively. A mortgage lien is attached to each parcel of land as security for four different notes payable of $15,000 each. Presently, the land can be sold for the following: Accounting for Legal Reorganizations and Liquidations 659 Another $25,000 note payable is unsecured. Accounts payable at this time total $32,000. Of this amount, $12,000 is salary owed to the company's workers. No employee is due more than $3,400. The company expects to collect $12,000 from the accounts receivable if liquidation becomes necessary. Administrative expenses required for liquidation are anticipated to be $16,000. a. Prepare a statement of financial affairs for Oregon Corporation. b. If the company is liquidated, how much cash would be paid on the note payable secured by plot B? c. If the company is liquidated, how much cash would be paid on the unsecured note payable? d. If the company is liquidated and plot D is sold for $30,000, how much cash would be paid on the note payable secured by plot B