A statement of financial affairs created for an insolvent corporation that is beginning the process of liquidation discloses the following data (assets are shown at net realizable values):            Assets pledged with fully secured creditors $ 220,000      Fully secured liabilities   160,000      Assets pledged with partially secured creditors   390,000      Partially secured liabilities   510,000      Assets not pledged   310,000      Unsecured liabilities with priority   182,800    Accounts payable (unsecured               400,000 This company owes $120,000 to a bank on a note payable that is secured by a security interest attached to property with an estimated net realizable value of $90,000