On January 2, 2016. twilight Hospital purchased a $104,000 special radiology scanner from Bella Inc. The scanner had a useful like of 4 years and was estimated to have no dispositive used on this scanner. Annual operating costs with this scanner are $106,000. Approximately one year later, the hospital is approached by Dyno Technology salesperson, Jacob Cullen, who indicated that purchasing the scanner in 2016 from Bella Inc, was a mistake. He points out that Dyno has a scanner that will save Twilight Hospital $25,000 a year in operating expenses over its 3-year useful life. Jacob notes that the new scanner will cost $111,000 and has the same capabilities as the scanner purchased last will have no disposal value. Jacob agrees to buy the old scanner from Twilight Hospital for $55,000