Bills Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $760, and the book value prior to the repair was $5,220. In addition, the company spent $8,500 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 $86,200 and related Accumulated Depreciation account at $37,600.

Required

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

\begin{tabular}{|l|l|} \hline & Book Value \\ \hline Tow Truck & \\ \hline Building & \\ \hline \end{tabular}