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

as $$33\mathrm{.}00$ million. The fixed assets could currently be sold for

$$57\mathrm{.}00$ million. Muffin$$s current balance sheet shows current

liabilities of $$15\mathrm{.}00$ million and net working capital of $$14\mathrm{.}00$

million. If all the current accounts were liquidated today, the

company would receive $$8\mathrm{.}20$ million cash after paying the $$15\mathrm{.}00$

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 answers

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