Muffin's Masonry, Inc.'s balance sheet lists net fixed assets as $32 million. The fixed assets could currently be sold for $55 million. Muffin's current balance sheet shows current liabilities of $14.5 million and net working capital of $13.5 million. If all the current accounts were liquidated today, the company would receive $8.15 million cash after paying the $14.5 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.)

Book Value Market Value (In Millions of Dollars)

Current Assets___________

Fiexed Assets ___________

Total _____________