Muffin's Masonry Incorporated's balance sheet lists net fixed assets as $$31$ million. The fixed assets could currently be sold for $$53$

million. Muffin's current balance sheet shows current liabilities of $$14\mathrm{.}0$ million and net working capital of $$13\mathrm{.}0$ milition. If all the curtent

accounts were liquidated today, the company would recelve $$8\mathrm{.}10$ million cash after paying the $$14\mathrm{.}0$ million in current liablities.

What is the book value of Muffin's Masonry's assets today and the market value of these assets?

Note: Enter your answers in millions of dollars rounded to $2$ decimal places. $($i$.$e$.,$ Enter $5,500,000$ as $5,50.)$