Palmer Co. had the following amounts for its assets. liabilities, and stockholders' equity accounts just before filing a bankruptcy petition and requesting liquidation: Cash Accounts receivable Inventory Land Building and equipment. Accounts payable Salaries payable Notes payable (secured by inventory) Employees' claims for contributions to pension plans Taxes payable Liability for accrued expenses Bonds payable Common stock Additional paid-in capital Retained earnings (deficit) Book Value $ 20,000 125,000 360,000 130,000 740,000 120,000 80,000 320,000 12,000 85,000 28,000 500,000 250,000 120,000 (140,000) Net Realizable Value $20,000 80,000 360,000 100,000 350,000 Of the salaries payable, $35,000 was owed to an officer of the company. The remaining amount was owed to salaried employees who had not been paid within the previous 80 days: Barbara Jones was owed $11,200, Denise Graham was owed $18,700, John Sanders was owed $12,100, and Robert Walters was owed $3.000. The maximum owed for any one employee's claims for contributions to benefit plans was $800. Estimated expense for administering the liquidation amounted to $45,000. On a statement of financial affairs, what amount would have been shown as assets available to pay liabilities with priority and unsecured creditors?