Klingon Widgets, Inc., purchased new cloaking machinery three years ago for $4.6 million. The machinery can be sold to the Romulans today for $6.8 million. Klingon’s current balance sheet shows net fixed assets of $3.4 million, current liabilities of $770,000, and net working capital of $136,000. If all the current assets were liquidated today, the company would receive $885,000 cash