Bill's 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 $4,520. In addition, the company spent $8,000 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 $93,800 and related Accumulated Depreciation account at $44,900. Required After the work was completed, what book value should appear on the balance sheet for the tow truck and the building