Muffin's Masonry Incorporated's balance sheet lists net fixed assets as $$29$ million. The fixed assets could currently be sold for

$$49$ million. Muffin's current balance sheet shows current liabilities of $$13\mathrm{.}0$ million and net working capital of $$12\mathrm{.}0$ million. If all

the current accounts were liquidated today, the company would receive $$8\mathrm{.}00$ million cash after paying the $$13\mathrm{.}0$ 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 $5\mathrm{.}50.)$