Ava's SpinBall Corp. 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 Corp.'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 Corp. (Enter your answers in millions of dollars.)