Reliable Wrecker Service has just completed a minor repair on a tow truck. The repair cost was \(\$ 620\), and the book value prior to the repair was \(\$ 5,600\). In addition, the company spent \(\$ 4,000\) to replace the roof on a building. The new roof extended the life of the building by five years. Prior to the roof replacement, the general ledger reflected the Building account at \(\$ 90,000\) and related Accumulated Depreciation account at \(\$ 26,500\).

Required
After the work was completed, what book value should appear on the balance sheet for the tow truck and the building?