Chesterfield Company holds cash of $73,000, inventory worth $136,000, and a building worth $153,000. Unfortunately, the company also has accounts payable of $203,000, a note payable of $103,000 (secured by the inventory), liabilities with priority of $44,500, and a bond payable of $196,000 (secured by the building). In a Chapter 7 bankruptcy, how much money will the holder of the bond expect to receive?

The following information is needed to reconcile the cash balance for gourmet catering services. * a deposit of $5,600 is in transit. * outstanding checks total $1,000. * the book balance is $6,400 at february 28, 2019. * the bookkeeper recorded a $1,800 check as $17,200 in payment of the current month's rent. * the bank balance at february 28, 2019 was $17,410. * a deposit of $400 was credited by the bank for $4,000. * a customer's check for $3,300 was returned for nonsufficient funds. * the bank service charge is $90. what was the adjusted book balance?