Muffins Masonry, Inc.s, balance sheet lists net fixed assets as $28.00 million. The fixed assets could currently be sold for $47.00 million. Muffins current balance sheet shows current liabilities of $12.50 million and net working capital of $11.50 million. If all the current accounts were liquidated today, the company would receive $7.95 million cash after paying the $12.50 million in current liabilities.

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

	BOOK VALUE		MARKET VALUE
Current assets	$ m		$ m
Fixed assets	m		m
Total	$ m		$ m