Perfect Enterprises filed a Chapter 7 bankruptcy petition. The trustee of the estate has sold all nonexempt assets, performed all other work, and is now ready to distribute the assets of the estate. The only asset in the estate is cash of $144,000. The following are all of the validly filed claims against the estate.
How much would each creditor receive in the distribution?

Trustee’s fee $10,000
Attorney fees for assisting Trustee $ 6,000
Accountant fees for assisting Trustee $ 4,000
Unpaid wages for 5 employees of $1,200 each for the month prior to filing the petition 6,000
Federal Taxes $12,000
Unsecured Creditors:
Johnson $20,000
Smith $30,000
Jones $30,000
Secured Creditors:
Brown $80,000
(Browns’ collateral was sold for $70,000 and is part of the $144,000 mentioned above, thus has nor received any money yet)