Square File$$s assets are worth $$100.$ It has $$80$ of zero$-$coupon debt outstanding that is due to be repaid at the end of two years. The risk$-$free interest rate is $5\%,$ and the standard deviation of the returns on Square File$$s assets is $40\%$ per year.

Calculate the present value of the company$$s debt and equity.

Note: Do not round intermediate calculations. Round your answers to $2$ decimal places.