Muffin’s Masonry, Inc.’s, balance sheet lists net fixed assets as $30.00 million. The fixed assets could currently be sold for $51.00 million. Muffin’s current balance sheet shows current liabilities of $13.50 million and net working capital of $12.50 million. If all the current accounts were liquidated today, the company would receive $8.05 million cash after paying the $13.50 million in current liabilities.

What is the book value of Muffin’s Masonry’s assets today and the market value of these assets? (Enter your answers in millions of dollars rounded to 2 decimal places.) BOOK VALUE MARKET VALUE Current assets $ m $ m Fixed assets m m Total $ m $ m