4) (6 Marks) GPB Manufacturers Incorporated is deciding whether or not to replace a piece of machinery. The new proposed machine would be able to produce more units to be sold. In addition, there will be annual savings due to being more energy efficient. Currently the disposal value of the existing machine is below its book value. This will result in recording a loss on disposal in our accounting records in the year of sale. See below for details of the replacement: Shouid we sell our existing machine and replace with the new one