A company that was to be liquidated had the following liabilities: 
The company had the following assets: 
Prepare a schedule to show the amount of total unsecured non-priority liabilities.
Definitions:
Transfer Agents
Organizations or individuals responsible for maintaining records of securities owners and managing the transfer of stock or bonds between parties.
Retained Earnings
Definition: The portion of a business's profits not distributed as dividends to shareholders but instead retained for reinvestment or to pay off debt.
Cash Dividend
A payment of earnings declared by a company's board of directors, distributed among shareholders in the form of cash.
Cash Dividends
Payments made to shareholders out of a corporation's earnings in the form of cash.
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