Klingon Widgets, Inc., purchased new cloaking machinery five years ago for $5 million. The machinery can be sold to the Romulans today for $4.5 million. Klingon’s current balance sheet shows net fixed assets of $3.5 million, current liabilities of $750,000, and net working capital of $229,000. If all the current accounts were liquidated today, the company would receive $1.11 million cash. What is the book value of Klingon's total assets today? What is the market value?