Oriole Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment New Equipment Purchase price $220000 $372000 Accumulated depreciation 115000 -0- Annual operating costs 301000 249000 If the old equipment is replaced now, it can be sold for $69000. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? O $105000 $69000 O $372000 O $303000