Problem $2-17$ Market Value versus Book Value $($LG$2-2)$

Muffin's Masonry Incorporated's balance sheet lists net fixed assets as $$26$ million. The fixed assets could currently be sold for $$43$ million. Muffin's current balance sheet shows current liabilities of $$11\mathrm{.}5$ million and net working capital of $$10\mathrm{.}5$ million. If all the current accounts were liquidated today, the company would receive $$7\mathrm{.}85$ million cash after paying the $$11\mathrm{.}5$ million in current liabilities.

What is the book value of Muffin's Masonry's assets today and the market value of these assets?

Note: Enter your answers in millions of dollars rounded to $2$ decimal places. $($i$.$e$.,$ Enter $5,500,000$ as $5\mathrm{.}50.)$

$\backslash$table$[[,$BOOK VALUE,MARKET VALUE$],[($in millions of dollars$)],[$Current assets,,$],[$Fixed assets,,$],[$Total$,,]]$M