Peter Kenyon Theaters 2017 balance sheet showed net fixed assets of $56.80 million, and the 2018 balance sheet showed net fixed assets of $67.60 million. The companys 2018 income statement showed a depreciation expense of $5,800,000. What was net capital spending for 2018? Discuss the difference between book values and market values on the balance sheet and explain which is more important to the financial manager and why.