Use the following information for questions 18 to 20

Use the following information for questions 18 to 20. Twisted Corporation is undergoing liquidation. The trustee of twisted corporation presented the following information: Assets amounting to P125, 000 are available to unsecured liabilities without priority. Assets amounting to P110, 000 represents assets originally not pledge to any liabilities. Unpaid liabilities are as follows: administrative expenses of P21, 000; taxes P18, 000 and wages P32, 000. Accounts payable and notes payable totaled P180, 000. No assets were pledge on the said liabilities. Payment to fully secured creditors and partially creditors amounts to P139, DOD and P144, 000, respectively. The expected recovery percentage is forty percent. 18. Amount of assets pledge to fully secured creditors a. P139, 000 b. P225, 000 0. P235, 000 d. P249, 000 19. Total liabilities 20. The amount to be paid to all creditors