Ambrose Corporation reports the following information:

Book Value

Liquidation Value

Assets pledged with fully secured creditors

$220,000

$245,000

Assets pledged with partially secured creditors

111,000

103,000

Other assets

140,000

81,000

Liabilities with priority

36,000

Fully secured liabilities

200,000

Partially secured liabilities

180,000

Accounts payable (unsecured)

283,000

In liquidation, what amount of cash should each class of liabilities expect to collect?