The financial statements of Burnaby Mountain Trading Company are shown below.

Burnaby Mountain Trading Company Comparative Balance Sheets
	2020	2019
Cash	$ 90,000	$ 80,000
Accounts Receivable	810,000	800,000
Inventory	800,000	720,000
Total Current Assets	$ 1,700,000	$ 1,600,000
Fixed Assets	2,600,000	2,400,000
Total Assets	$ 4,300,000	$ 4,000,000
Accounts Payable	$ 500,000	$ 400,000
Bank Loans	100,000	100,000
Total Current Liabilities	$ 600,000	$ 500,000
Long-term Bonds	400,000	300,000
Total Liabilities	$ 1,000,000	$ 800,000
Common Stock (200,000 shares)	500,000	500,000
Retainded Earnings	2,800,000	2,700,000
Total Equity	$ 3,300,000	$ 3,200,000
Total Liabilities and Equity	$ 4,300,000	$ 4,000,000

Note: The common shares are trading in the stock market for $27 each. Refer to the financial statements of Burnaby Mountain Trading Company. The firm's market-to-book value for 2020 is __________.