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The statement of affairs as on december 31st 2012 is so we have assets under it cash 2500 notes receivable net value it is 60 ,000 wherein we had 2 ,500 so 57 ,500 after that accounts receivable net value where 76 ,000 multiplied by 0 .55 we get 55 ,000 dollars sorry not dollars 55 ,000 finished goods of the value 11 ,000 it is evaluated as 30 ,000 wherein we subtract 19 ,000 work in process 60 ,000 raw materials 51 ,000 prepaid expenses 4 ,000 investment in stock 19 ,000 property and sorry land 2 ,00 ,000 property and equipment net value 2 ,00 ,000 it is evaluated as 4 ,00 ,000 wherein we subtract 1 ,95 ,000 then 10 ,000 so then total assets we have is of the value 6 ,64 ,000 liabilities under it we have accounts payable 2 ,20 ,000 then accrued wages with priority 45 ,000 bank notes payable 2 ,25 ,000 mortage payable 3 ,50 ,000 so then total liabilities is of the value 8 ,40 ,000 so then deficiential account under it we have common stock 3 ,80 ,000 wherein we subtract retained earnings so 3 ,61 ,000 is subtracted we get deficiency account value to be 19 ,500 so then total liabilities and deficiency account is of the value 8 ,20 ,500 then next available funds for distribution is evaluated as total assets value which is 6 ,64 ,000 wherein we subtract total liabilities value which is 8 ,40 ,000 so equating it we get the value to be in negative 1 ,76 ,000 the value cannot be negative so we can say that the estimated dividends to be paid to general unsecured creditor is $0...