Klingon widgets, inc., purchased new cloaking machinery three years ago for $6 million. the machinery can be sold to the romulans today for $5.3 million. klingon’s current balance sheet shows net fixed assets of $3.2 million, current liabilities of $900,000, and net working capital of $215,000. if all the current assets were liquidated today, the company would receive $1.25 million cash.

Book Value: 
The book value of fixed assets is given at $3.2 million. 
Use the working capital formula to find current assets. 
Current Assets - Current Liabilities = Working Capital 
Current Assets - 900,000 = 215,000 
Current Assets = $1,115,000 
3,200,000 + 1,115,000 = $4,315,000 book value of total assets 

Market Value: 
If this is the only information you're given, the market value would be: 
$5.3 million + $1.25 million = $6.55 million

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