General Electric Co. is owed about $32 million for engine-development work done for Aerion Corp., the defunct maker of supersonic jets that's now in liquidation. The industrial giant is the largest creditor of Aerion, which has less than $100 million of unpaid debts, said Joseph Luzinski, who is handling the asset sales for Development Specialists Inc. Aerion has few assets other than patents on supersonic-jet design, computers and furniture to repay creditors, he said. GE, a key supplier to Aerion, was tasked with designing a new engine that would operate efficiently both at speeds above and below the sound barrier while keeping noise at a minimum. Boeing Co., which owns a third of the diluted equity in the startup planemaker, was expected to contribute its manufacturing know-how to the project. Aerion owes Boeing about $3.7 million in bridge financing, according to a legal document.