Muffin's Masonry Incorporated's balance sheet lists net fixed assets as $16 million. The fixed assets could currently be sold for $23 million. Muffin's current balance sheet shows current liabilities of $6.5 million and net working capital of $5.5 million. If all the current accounts were liquidated today, the company would receive $7.35 million cash after paying the $6.5 million in current liabilities. 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.)