Rank the following claims of an organization filing Chapter 7 bankruptcy from 1 to 4 based on the following classifications. Each classification may be used more than once. 1. Secured Claims 2. Unsecured Priority Claims 3. Unsecured Nonpriority Claims _____ A. Claims for wages that are less than $11,725 per individual, earned within 90 days of filing petition for bankruptcy. _____ B. Legal fees incurred after petitioning the court for Chapter 7. _____ C. Claim by the accounting firm for the audit fee from the prior year-end audit completed two months prior to the bankruptcy filing. _____ D. Claims for merchanise that was paid in full but not delivered. _____ E. Claims with a valid lien against assets of the entity. _____ F. Claim by employee for commissions earned in 90 days prior to filing bankruptcy petition, for the portion in excess of $11,725. _____ G. Administrative expenses of the estate, such as trustee fees. _____ H. Claim by a supplier for goods delivered on account. _____ I. Interest on unsecured claims. _____ J. Taxes owed to a government unit.