Klingon Widgets, Inc., purchased new cloaking machinery three years ago for $5.1 million. The machinery can be sold to the Romulans today for $7.3 million. Klingon's current balance sheet shows net fixed assets of $3.9 million, current liabilities of $820,000, and net working capital of $141,000. If all the current assets were liquidated today, the company would receive $935,000 cash.
What is the book value of Klingon's assets today?