UNIT 4 - CHALLENGE 1: Depreciation So, and LONG TERM ASSET 32 ASSET: TRACTOR Let's $35 000 staten ASSET COST PREPAID INSURANCE MAINTENANCE COSTS ACCUMULATED DEPRECIATION BOOK VALUE $5,000 $3,000 $10.000 Here is etc. Based on the information above, the book value of the tractor is Sales a.) $28.000 5 Com b.) $33.000 3 Operati c.) $25.000 d.) $43.000