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	$235000		$384000
Accumulated depreciation	94000		- 0 -
Annual operating costs	309000		243000

If the old equipment is replaced now, it can be sold for $63400. Both the old equipments remaining useful life and the new equipments useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision?

$141000

$384000

$63400

$320600