Blue Corporation, which manufactures shoes, hired a recent college graduate to work in its accounting department. On the first day of work, the accountant was assigned to total a batch of invoices with the use of an adding machine. Before long, the accountant, who had never before seen such a machine, managed to break the machine. Blue Corporation gave the machine plus $$490$ to Kingbird Business Machine Company $($dealer$)$ in exchange for a new machine. Assume the following information about the machines.

$\backslash$table$[[,\backslash$table$[[$Blue Corp.$],[($Old Machine$)]],\backslash$table$[[$Kingbird Co$.],[($New Machine$)]]],[$Machine cost$,$$$418,$$$389$