24) Recently, the owner of Martha's Wares encountered severe legal problems and is trying to sell her business. The company built a building at a cost of $1,140,000 that is currently appraised at $1,340,000. The equipment originally cost $620,000 and is currently valued at $367,000. The inventory is valued on the balance sheet at $310,000 but has a market value of only one-half of that amount. The owner expects to collect 98 percent of the $175,200 in accounts receivable. The firm has $11,700 in cash and owes a total of $1,340,000. The legal problems are personal and unrelated to the actual business. What is the market value of this firm? A) $1,345,596 B) $522,000 C) $1,035,596 D) $860,396 E) $705,396 25) A company has net working capital of $1,591. If all its current assets were liquidated, the company would receive $5,533. What are the company's current liabilities? A) $3,562 B) $6,779 C) $4,738 D) $3,942 E) $7,124