Bryant Company has a factory machine with a book value of $94,300 and a remaining uieful life of 6 years. If can be sold for $28.500. A new machine is avaliable at a cost of $327,000. This machine will have a 8 -year useful ife with no ialvage value. The few machine will lower annual variable mamufacturing costs from $551,200 to $504,800. Prepare an analysh showing whether the ofd machine should be retalned or replaced. (In the first fwo columns, enter costs and expenies as positive amounts, and any amounts recelved as nitgative amounts In the third column, enter net income increases as positive amounts and decreases as negutive amounts. Enter neguthe amounts ining either a negative sign preceding the number eg. 45 or parentheses eg. (45). The old factory machine should be