Market Value versus Book Value Manns Buns Bakery, Inc. balance

sheet lists net fixed asset as $28 million. The fixed assets could currently be sold for

$38 million. Muffins current balance sheet shows current liabilities of $11 million and

net working capital of $9 million. If all the current accounts were liquidated today, the

company would receive $15 million cash after paying $12 million in liabilities.

What is the book value of Manns Buns Bakerys assets today?

What is the market value of these assets?