Bonita Industries is contemplating the replacement of an old machine with a new one. The following information has been gathered: Old Machine $370000 New Machine $610000 Price Accumulated Depreciation 114000 -0- Remaining useful life 10 years -0 Useful life -0- 10 years Annual operating costs $268000 $186600 If the old machine is replaced, it can be sold for $24000 Which of the following amounts is relevant to the replacement decision? $370000 $81400 $114000 $256000