Klingon Widgets, Inc., purchased new cloaking machinery three years ago for $7.6 million. The machinery can be sold to the Romulans today for $4.45 million. Klingon's current balance sheet shows net fixed assets of $3.25 million, current liabilities of $1.6 million, and net working capital of $520,000. If all the current assets and current liabilties were liquidated today, the company would receive $2.05 million cash.

a.	What is the book value of Klingon's total assets today?

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