Klingon widgets, inc., purchased new cloaking machinery five year ago for $20 million. the machinery can be sold to the Romulans today for $18 million. Klingon's current balance sheet shows net fixed assets of 15.5 million, current liailiites of $700,000 and net working capital of $226,000. If all the current assets and current liabilities were liquidated today, the company would receive 1.08 million cash

1. What is the book value of klingon's total assets today

2. What is the sum of the market value of NWC and the market value of the fixed assets?