Elves Inc., purchased an invisibility cloak years ago and depreciated a set amount each year.

The Elves and are now considering a sale to Dwarves Inc.

All current accounts have book value equal to market value.

The Elves current financial information is summarized below.

What is the book value and the market value of Klingon's assets today?

Year bought $2770$ third age

This year $2787$ third age

Depreciation $21$ gold pieces$/$year

Initial price $751$ gold pieces

Dwarves offer $631$ gold pieces

Net fixed assets $437$ gold pieces

Current liabilities $62$ gold pieces

Current assets $78$ gold pieces