Bill's Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $980, and the book value prior to the repair was $4,610. 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 company's accounts reflected the Building account at $87,700 and related Accumulated Depreciation account at $41,000. Required: After the work was completed, what book value should appear on the balance sheet for the tow truck and the building