Klingon widgets, INC. Purchased new cloaking machinery three years ago for $6 million. The machinery can be sold to the Romans today for $5.4 million. Klingons current balance sheet shows net fixed assets of $3.5 million, current liabilities of $945,000, and net working capital of $275,000. If all the current accounts were liquidated today, the company would receive $1.25 million in cash. What is the book value of Klingon's total assets today? What is the sum of the market value of NWC and the market value of fixed assets?

You must construct a mini balance sheet for part 1 and show your work for part 2.