Hello Expert, kindly assist me with this Managerial Accounting question, Thanks. Please fill in the missing figures.

Oakland College is considering outsourcing grounds maintenance. In this regard, Oakland has received a bid from Highline Grounds Maintenance for $300,000 per year. Highline states that its bid will cover all services and planting materials required to "keep Oakland's grounds in a condition comparable to prior years." Oakland's cost for grounds maintenance in the preceding year were $309,000, as follows: If Oakland College outsources maintenance, it will be able to sell equipment for $30,000, and the three gardeners will be laid off. Analyze the one-year financial impact of outsourcing grounds maintenance. How will savings in the second year differ from those in year 1 ? In the second year, savings will by $ There will be a net $