Rory Company has a machine with a book value of $123,000 and a remaining five-year useful life. A new machine is available at a cost of $123,000, and Rory can also receive $63,000 for trading in its old machine. The new machine will reduce variable manufacturing costs by $14,000 per year over its five year useful life. Calculate the incremental income (Any losses or outflows should be entered with a minus sign.) Incremental Income From Replacing Machine Book value of old machine Incremental income (incremental Cont)