Jerry Corporation has 1,000 cartons of oranges that were harvested at a cost of $13,700. The oranges can be sold as-is for $32,540. The oranges can be processed further into orange juice at an additional cost of $13,760 and be sold at a price of $59,000. The incremental income (loss) from processing the oranges into orange juice would be (incremental income amount would be entered as a positive and incremental loss would be entered as a negative):