Bill's Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $830, and the book value prior to the repair was $4,560. In addition, the company spent $7,000 to replace the roof on 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 $88,500 and related Accumulated Depreciation account at $36,400. Required After the work was completed, what book value should appear on the balance sheet for the tow truck and the building