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

Muffin's Masonry Incorporated's balance sheet lists net fixed assets as $$27$ million. The fixed assets could currently be sold for $$45$ million. Muffin's current balance sheet shows current liabilities of $$12\mathrm{.}0$ million and net working capital of $$11\mathrm{.}0$ million. If all the current accounts were liquidated today, the company would receive $$7\mathrm{.}90$ million cash after paying the $$12\mathrm{.}0$ 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$,0\mathrm{.}00,0\mathrm{.}00]]$