Bill's Wrecker Service has just completed a minor repair on a tow truck. The repair cost was $710, and the book value prior to the repair was $5,310. 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 Bullding account at $90,400 and related Accumulated Deprectation account at $38,300. Required: After the work was completed, what book value should appear on the balance sheet for the tow truck and the building