From the following information, Axis Limited compute the Replacement Cost Value / Net Substantial Value

Liabilities	Amount (Mn$)	Assets	Amount (Mn$)
Equity Share Capital	2000	Fixed Assets	4100
Preference Share Capital	1100	Inventories	2350
Reserves and Surplus	800	Cash and Bank Balance	1150
Adjustment	1100	Debtors	1300
Long-term Debt	1400
Short-term Debt	800
Creditors	1700
Total	8900	Total	8900