Muffins Masonry, Inc.s balance sheet lists net fixed assets as $23 million. The fixed assets could currently be sold for $37 million. Muffins current balance sheet shows current liabilities of $10.0 million and net working capital of $9.0 million. If all the current accounts were liquidated today, the company would receive $7.70 million cash after paying the $10.0 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.)