Muffins Masonry, Inc.s balance sheet lists net fixed assets as $33 million. The fixed assets could currently be sold for $57 million. Muffins current balance sheet shows current liabilities of $15.0 million and net working capital of $14.0 million. If all the current accounts were liquidated today, the company would receive $8.20 million cash after paying the $15.0 million in current liabilities.

What is the book value of Muffins Masonrys assets today and the market value of these assets?

	BOOK VALUE	MARKET VALUE
	(in millions of dollars)
Current assets
Fixed assets
Total