Bills Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $950, and the book value prior to the repair was $4,900. In addition, the company spent $9,000 to replace the roof of a building. The new top extended the life of the building by five years. Prior to the roof replacement, the general ledger reflected the Building account at $89,700 and the related Accumulated Depreciation account at $36,900. Required After the work was completed, what book value should appear on the tow truck and building balance sheet?