second tow truck

Chretien Brothers Salvage made several equipment purchases in the 1980s. Their first asset was a tow truck bought in 1982 for $25 000. In 1984, a van was purchased for $14 000. A second tow truck was bought in 1987 for $28 000, and the first one was sold the following year for $5000. What was the balance of CBS's 30% CCA rate (automobiles, trucks, and vans) UCC account at the end of 1989?

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