Sunburn Sunscreen has a zero coupon bond issue outstanding with a $25,000 face value that matures in one year. The current market value of the firm?s assets is $27.200. The standard deviation of the return on the firm?s assets is 35 percent per year, and the annual risk-free rate is 5 percent per year, compounded continuously. Based on the Black-Scholes model, what is the market value of the firm's equity and debt? (Round your answers to 2 decimal places. (e.g., 32.16))