this is a corporate liquidation problem pls help me

36. Before liquidation begin, Lugi-lugi, Inc. has a capital deficiency of P1,000,000 and P4,000,000 liabilities: P1,200,000 is fully secured; P800,000 is secured by assets with fair value of P400,000. The rest of the liability is unsecured which includes P500,000 priority. Estimated net losses on assets disposal were P300,000. P200,000 assets are worthless. Estimated deficiency for unsecured creditors a. P1,000,000 b. P1,200,000 C. P1,400,000 d. P1,500,000 37. Estimated settlement for partially secured creditors a. P484,210 b. P550,000 C. P650,000 d. P750,000