Pont rain Imports will be liquidated. Its current balance sheet is shown below. Current assets are sold for $2,100,000 and fixed assets are sold for $5,000,000. All fixed assets are pledged as collateral for all mortgage bonds. Subordinated debentures are subordinate only to notes payable. Trustee costs are $750,000.

Sale of current assets	2,100,000
Sale of fixed assets	5,000,000
Trustee costs	750,000
	Before			Before
	Default		Balance Sheet	Default
Current Assets	3,000,000		Accounts payable	465,000
Net fixed assets	7,600,000		Accrued taxes	80,000
			Accrued wages	95,000
			Notes payable	60,000
			Total current liabilities	700,000
			First-mortgage bonds	2,000,000
			Second-mortgage bonds	3,500,000
			Subordinated debentures	4,500,000
			Common stock	200,000
			Retained earnings	(300,000)
Total assets	10,600,000		Total claims	10,600,000

a. How much will SHs receive?
b. How much will mortgage bondholders receive?
c. How much will priority creditors receive?
d. Identify the remaining general creditors. How much will each receive before subordination adjustment and after adjustment?