Planetary Travel Company has $$148,000,000$ in stockholders$$ equity. Common stock is $$40,000,000$ and the balance is retained earnings. The firm has $$285,000,000$ in total assets and $7$ percent of this value is in cash. Earnings for the year are $$25,000,000$ and are included in retained earnings.

What is the legal limit on current dividends?

Note: Do not round intermediate calculations. Input your answer in dollars, not millions $($e$.$g$.,$ $$1,234,000).$

What is the practical limit based on liquidity?

Note: Do not round intermediate calculations. Input your answer in dollars, not millions $($e$.$g$.,$ $$1,234,000).$