fact pattern 30-1b in january, jazz dance studio owes kay, its musical director, $1,800 for current wages, receives $700 as a down payment for dance lessons from lora, and pays a music, inc., a sheet music supplier, $1,500 of $3,000 owed. in february, the studio files a petition in bankruptcy for relief through a liquidation. refer to fact pattern 30-1b. the highest priority with respect to payment of claims belongs to
