Rank in order of priority (highest to lowest) the following claims on the proceeds from the liquidation of a bankrupt firm:

Taxes owed to federal, state, and local governments

Preferred stockholders

Common stockholders

Expenses of administering the bankruptcy

Secured creditors

Unsecured creditors

Wages in three months before bankruptcy (up to $2,000 per employee)

Customer deposits (up to $900 each)

Expenses incurred after the bankruptcy petition is filed and before a trustee is appointed

Contributions to employee benefit plans (up to $2,000 per employee)