Bill's Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $$1,060,$ and the book value prior to the

repair was $$5,410.$ In addition, the company spent $$8,000$ 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 $$87,700$ and related

Accumulated Depreciation account at $$44,800.$

Required

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