The Borders estate has yet to determine how much unsecured claims will be paid on the dollar, at least one large publisher is still scrutinizing what it is owed. At the time of Borders’s bankruptcy filing in February, Random House’s unsecured claim was listed as $35,414,969.25. In May, Random filed a claim stating that it is owed $37,191,889. On the eve of a bankruptcy hearing to determine voting procedures for Borders’s Chapter 11 plan, Borders has filed a settlement agreement that, if upheld in court, would bring Random’s claim to $36,402,158. A confirmed bankruptcy plan could be in place before Christmas, as early as December 20.