Blossom Company has a factory machine with a book value of $91,600 and a remaining useful tife of 5 years. It can be sold for $26,100. A new machine is available at a cost of $401,900. This machine will have a 5 -year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $581,300 to $498,900. Prepare an analysis showing whether the old machine should be retained or replaced. (In the first two columns, enter costs and oxpenses as positive amounts, and any arnounts received as negattive amounts. In the third column, enter net income increases as positlve amounts and decreases as negative amounts. Enter negatlve amounts using elther a negative sign preceding the number e 845 or parentheses es. (45).)