1) Klingon Widgets, Inc., purchased new cloaking machinery three years ago for $6.3 million. The machinery can be sold to the Romulans today for $4.6 million. Klingon's current balance sheet shows net fixed assets of $2.75 million, current liabilities of $2.4 million, and net working capital of $560,000. If all the current assets and current liabilities were liquidated today, the company would receive $1.8 million cash.

a.	What is the book value of Klingon's total assets today?

b.	What is the sum of the market value of NWC and market value of fixed assets?

2) The 2017 balance sheet of Dream, Inc., showed current assets of $1,410 and current liabilities of $900. The 2018 balance sheet showed current assets of $1,660 and current liabilities of $1,000. What was the company's 2018 change in net working capital, or NWC?