$3\mathrm{.}2$ The Ellicott City Ice Cream Company management has just completed an assessment of the company's assets and liabilities and has obtained the following information. The firm has total current assets worth $$625,000$ at book value and $$519,000$ at market value. In addition, its long$-$term assets include plant and equipment valued at market for $$695,000,$ while their book value is $$940,000.$ The company's total current liabilities are valued at market for $$543,000,$ while their book value is $$495,000.$ Both the book value and the market value of long$-$term debt are $$350,000.$ If the company's total assets are equal to a market value of $$1,214,000($book value of $$1,565,000),$ what are the book value and market value of its stockholders' equity?