Ava$$s SpinBall Corporation lists fixed assets of $$24$ million on its balance sheet. The firm$$s fixed assets have recently been appraised at $$40$ million. Ava$$s SpinBall Corporation$$s balance sheet also lists current assets at $$17$ million. Current assets were appraised at $$30$ million. Current liabilities$$ book and market values stand at $$7$ million, and the firm$$s book and market values of long$-$term debt are $$12$ million.

Calculate the book and market values of the firm$$s stockholders$$ equity. Construct the book value and market value balance sheets for Ava$$s SpinBall Corporation.