A company that was to be liquidated had the following liabilities: 
The company had the following assets: 
Required:
Assets available for unsecured creditors after payment of liabilities with priority are calculated to be what amount?
Definitions:
Market Price
The ongoing price level for an asset or service that can be traded or acquired in a market setting.
Profit-Maximizing Output
The quantity of goods or services that yields the highest profit for a firm, determined by analyzing costs and revenues.
Sergei's Total Cost
A term representing a specific individual's total incurred costs; not a standard economic concept without additional context.
Market Price
The actual selling price of goods and services in the marketplace, determined by supply and demand forces.
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