Perfect Enterprises filed a Chapter 7 bankruptcy petition. The trustee of the estate has sold all nonexempt assets, performed all other work, and is now ready to distribute the assets of the estate. The only asset in the estate is cash of $144,000. The following are all of the validly filed claims against the estate.
How much would each creditor receive in the distribution?

Trustee’s fee $10,000
Attorney fees for assisting Trustee $ 6,000
Accountant fees for assisting Trustee $ 4,000
Unpaid wages for 5 employees of $1,200 each for the month prior to filing the petition 6,000
Federal Taxes $12,000
Unsecured Creditors:
Johnson $20,000
Smith $30,000
Jones $30,000
Secured Creditors:
Brown $80,000
(Browns’ collateral was sold for $70,000 and is part of the $144,000 mentioned above, thus has nor received any money yet)

What is the main role of ctsos at the local level? at the local level, the main role of ctsos is to encourage students to become urge them to programs and competitive events.1. a.internsb.traineesc.members2.a.participateb.trainc.win

Lavage rapide is a canadian company that owns and operates a large automatic car wash facility near montreal. the following table provides data concerning the company’s costs: fixed cost per month cost per car washed cleaning supplies $ 0.70 electricity $ 1,400 $ 0.07 maintenance $ 0.15 wages and salaries $ 4,900 $ 0.30 depreciation $ 8,300 rent $ 1,900 administrative expenses $ 1,400 $ 0.03 for example, electricity costs are $1,400 per month plus $0.07 per car washed. the company expects to wash 8,000 cars in august and to collect an average of $6.50 per car washed. the actual operating results for august appear below. lavage rapide income statement for the month ended august 31 actual cars washed 8,100 revenue $ 54,100 expenses: cleaning supplies 6,100 electricity 1,930 maintenance 1,440 wages and salaries 7,660 depreciation 8,300 rent 2,100 administrative expenses 1,540 total expense 29,070 net operating income $ 25,030 required: calculate the company's revenue and spending variances for august.

Match the given situations to the type of risks that a business may face while taking credit. 1. beta ltd. had taken a loan from a bank for a period of 15 years, but its sales are gradually showing a decline. 2. alpha ltd. has taken a loan for increasing its production and sales, but it has not conducted any research before making this decision. 3. delphi ltd. has an overseas client. the economy of the client’s country is going through severe recession. 4. delphi ltd. has taken a short-term loan from the bank, but its supply chain logistics are not in place. a. foreign exchange risk b. operational risk c. term of loan risk d. revenue projections risk