(a) Legal expenses, and expenses incurred in the administration of the insolvent’s estate for the common interest of the creditors, when properly authorized and approved by the court;

(b) Necessary funeral expenses of the debtor, or of his wife, or children who are under their parental authority and have no property of their own, when approved by the court;
(c) Debts, taxes, and assessments due the government of Guam; (d) Debts for personal services rendered the insolvent by clerks,
laborers, or domestic servants during the sixty (60) days immediately
preceding the commencement of proceedings in insolvency, not to exceed two hundred dollars ($200.00) for each claimant.

SOURCE: CCP § 1342.

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ARTICLE 7
PARTNERSHIPS AND CORPORATIONS