Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_72822 ( "Rank" real, "Company" text, "Headquarters" text, "Industry" text, "Sales (billion $)" text, "Profits (billion $)" text, "Assets (billion $)" text, "Market Value (billion $)" text )

### Question ###
What is the market value of a company in billions that has 172.7 billion in sales?

### Accurate SQL ###

SELECT "Market Value (billion $)" FROM table_72822 WHERE "Sales (billion $)" = '172.7'