Klingon Cruisers, Inc., purchased new cloaking machinery three years ago for $7 million. The machinery can be sold to the Romulans today for $3.2 million. Klingon's current balance sheet shows net fixed assets of $4,000,000, current liabilities of $2,200,000, and net working capital of $900,000. If all the current assets were liquidated today, the company would receive $2.8 million cash. What is the book value of Klingon's assets today? What is the market value?