Ava's SpinBall Corporation lists fixed assets of $$15$ million on its balance sheet. The firm's fixed assets have recently been appraised at $$22$ million. Ava's SpinBall Corporation's balance sheet also lists current assets at $$8$ million. Current assets were appraised at $$12$ million. Current liabilities' book and market values stand at $$6$ million, and the firm's book and market values of long$-$term debt are $$11$ 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.

Note: Enter your answers in millions of dollars. $($i$.$e$.,$ Enter $10,000,000$ as $10.)$

$\backslash$table$[[,$BOOK VALUE,MARKET VALUE$],[,($in millions of dollars$)],[$Assets$],[$Current assets$],[$Fixed assets$],[$Total$,0,$$