Ava's SpinBall Corporation lists fixed assets of $$25$ million on its balance sheet. The firm's fixed assets have recently been appralsed at

$$42$ milition. Ava's SpinBall Corporation's balance sheet also lists current assets at $$18$ million. Current assets were appralsed at $$32$

million. Current Habilities" book and market values stand at $$8$ million, and the firm's book and market values of long$-$term debt are $$14$

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 $10.)$