What is the estimated amount available for preferred claims

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Question - Use the following information for questions - The following selected account balances were taken from the balance sheet of Keno Corp. as of December 31, 2007, immediately before the takeover of the trustee:

Marketable securities 300,000

Inventories 110,000

Land 150,000

Building 400,000

Additional information:

Marketable securities have present market value of P 320,000. These securities have been pledged to secure notes payable of P 280,000.

The estimated worth of inventories is P 70,000. However, inventories with book value of P 50,000 have been pledged to secure notes payable of P 60,000. The realizable value of the inventories pledged is estimated to be P 40,000.

Land and building are estimated to have a total realizable value of P 450,000. This property is pledged to secure the mortgage payable of P 250,000.

1. What is the estimated amount available for preferred claims and unsecured creditors out of assets pledged with fully secured creditors?

a. 840,000 c. 770,000

b. 810,000 d. 240,000

2. What is the total amount of net free assets?

a. 810,000 c. 270,000

b. 770,000 d. 240,000

Reference no: EM132951274

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