Muffin$$s Masonry, Inc.$$s$,$ balance sheet lists net fixed assets

as $$26$ million. The fixed assets could currently be sold for $$43$

million. Muffin$$s current balance sheet shows current liabilities

of $$11\mathrm{.}5$ million and net working capital of $$10\mathrm{.}5$ million. If all

the current accounts were liquidated today, the company would

receive $$7\mathrm{.}85$ million cash after paying the $$11\mathrm{.}5$ million in

current liabilities. What is the book value of Muffin$$s Masonry$$s

assets today and the market value of these assets? $($Enter your

answer in millions of dollars rounded to $2$ decimal places.$)$