Statement of realization and liquidation, dividend to unsecured creditors without priority. A partially completed statement of realization and liquidation is as follows: The following additional...

Statement of realization and liquidation, dividend to unsecured creditors without priority. A partially completed statement of realization and liquidation is as follows:

The following additional transactions have occurred through August 12 of the current year:

a. Receivables collected amounted to $39,000. Receivables with a book value of $15,000 that were not allowed for were written off.

b. A $12,000 loan that was fully secured was paid off.

c. A valid claim was received from a leasing company seeking payment of $15,000 for equipment rentals.

d. Securities costing $18,000 were sold for $23,000, minus a brokerage fee of $500.