Balance Sheet

Assets

Liabilities

Current Assets

Current Liabilities

Cash. $................................$

$54$

Accounts payable. $..................$

$39$

Accounts receivable. $....................$

$24$

Notes payable$/$short term debt. $.........$

$6$

Inventories. $........................$

$20$

Total current liabilities. $.................$

$45$

Total current assets. $..................$

$98$

Long$-$Term Assets

Long$-$Term Liabilities

Net property, plant, and equipment. $.......$

$112$

Long$-$term debt. $....................$

$132$

Total long$-$term assets. $................$

$112$

Total long$-$term liabilities. $.............$

$132$

Total liabilities. $......................$

$177$

Stockholders' Equity. $.................$

$33$

Total assets. $.......................$

$210$

Total liabilities and stockholders' Equity

$210$

The above diagram shows a balance sheet for a certain company. All quantities shown are in millions of dollars. If the company has $4$ million shares$$ outstanding, and these shares are trading at a price of $$$$8\mathrm{.}24$ per$$ share, what does this tell you about how investors view this$$ firm's book$$ value?