I have a business that I am looking to dissolve and I owe vendors as well as subcontractors for work they performed for me. I am owed about $80,000 in receivables that I expect to collect most of. I was told by someone that the subcontractors must be paid be first with the money owed to me in receivables under article 3A or I could face criminal penalties. I wanted to know if I should pay the subs back with the receivables first or file the chapter 13 and just list the receivables as an asset that will be used to pay back all my creditors equally over the plan period? I heard you can't give preferential treatment to some creditors over others but is this a special case because they are owed money for work performed on jobs that I am owed money on?