Problem $3-15$ Liquidity and Asset Management Ratios $($LG$3-1,$ LG$3-2)$

Mandesa, Incorporated has current liabilities of $$8,100,000,$ current ratio of $1\mathrm{.}9$ times, inventory turnover of $11$ times, average collection period of $31$ days, and credit sales of $$64,100,000.$

Calculate the value of cash and marketable securities$.$

Note: Use $365$ days a year. Do not round intermediate calculations. Round your final answer to the nearest dollar amount.

Cash and marketable securities