Pharoah Company is considering two alternatives. Alternative A will have sales of $156,600 and costs of $103,100. Alternative B will have sales of $181,200 and costs of $137,300. Compare alternative A with alternative B showing incremental revenues, costs, and net income. (If an amount reduces the net income then enter with a negative sign preceding the number, e.g. 15,000 or parenthesis, e.g. (15,000).)