Bill's Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $1,190, and the book value prior to the repair was $5,250. In addition, the company spent $7,000 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 $89,000 and related Accumulated Depreciation account at $43,600. Required After the work was completed, what book value should appear on the balance sheet for the tow truck and the building