Sunburn Sunscreen has a zero coupon bond issue outstanding with a $20,000 face value that matures in one year. The current market value of the firms assets is $23,200. The standard deviation of the return on the firms assets is 27 percent per year, and the annual risk-free rate is 6 percent per year, compounded continuously.

Based on the Black-Scholes model, what is the market value of the firms equity and debt? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)