Muffins Masonry, Inc.s balance sheet lists net fixed assets as $15 million. The fixed assets could currently be sold for $21 million. Muffins current balance sheet shows current liabilities of $6.0 million and net working capital of $5.0 million. If all the current accounts were liquidated today, the company would receive $7.30 million cash after paying the $6.0 million in current liabilities.

What is the book value of Muffins Masonrys assets today and the market value of these assets? (Enter your answer in millions of dollars rounded to 2 decimal places.)