Bills Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $1,050, and the book value prior to the repair was $4,810. In addition, the company spent $6,500 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 $93,500 and related Accumulated Depreciation account at $37,200. Required After the work was completed, what book value should appear on the balance sheet for the tow truck and the building?