Manual transmission SUV towed in neutral with parking brake on

Trying to assess the damage to a vehicle of mine from being towed. Vehicle isn’t currently insured (project truck/won’t start), so not able to test drive it at the moment.

Vehicle was towed about 20km (12 miles) in neutral, but the parking brake was NOT dis-engaged. What is the extent of the damage that could have been caused? From my research, I am assuming I’ll have damage to the wheels, and e-brake shoes. Anything else I should be looking for?

Thank you in advance!