Which of the Following Would Be a Secured Creditor in a Corporate

Multiple Choice

Which of the following would be a secured creditor in a corporate bankruptcy?

A) 30 employees each owed $1,500 in wages that have not been paid
B) a bank with $100,000 owing on a chattel mortgage on the company's vehicles
C) the government for $20,000 owing in HST
D) the local hydro company for $12,000 owing on an electrical bill
E) all of the above would be secured creditors