Cullumber Company has a factory machine with a book value of $90,500 and a remaining useful life of 6 years. It can be sold for $32,200. A new machine is available at a cost of $453,600. This machine will have a 6 -year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $625,200 to $525,200. Prepare an analysis showing whether the old machine should be retained or replaced, (In the first two columns, enter costs and expenses as positive amounts, and any amounts received 0 negative amounts. In the third column, enter net income increases as positive amounts and decreases as negative amounts. Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45))