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Joseph Corporation is comparing two different options. Joseph currently uses Option 1, with revenues of $81,000 per year, maintenance expenses of $6,200 per year, and operating expenses of $32,200 per year. Option 2 provides revenues of $74,000 per year, maintenance expenses of $6,200 per year, and operating expenses of $27,300 per year. Option 1 employs a piece of equipment which was upgraded 2 years ago at a cost of $21,000. If Option 2 is chosen, it will free up resources that will bring in an additional $5,000 of revenue. Complete the following table to show the change in income from choosing Option 2 versus Option 1. Designate Sunk costs with an "S" otherwise select "NA". (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). option I ophon 2 | net income Increase CDecrease Revenues Maintenance expenses Operating expeses 1 Equipment Upgrade ipment Opportunity cost