Sheffield Corporation is comparing two different options. Sheffield currently uses Option 1, with revenues of $69,000 per year, maintenance expenses of $5,300 per year, and operating expenses of $27,600 per year. Option 2 provides revenues of $64,000 per year, maintenance expenses of $5,300 per year, and operating expenses of $23,300 per year. Option 1 employs a piece of equipment which was upgraded 2 years ago at a cost of $18,000. If Option 2 is chosen, it will free up resources that will bring in an additional $4,000 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". (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Option 1		Option 2		Net Income Increase (Decrease)		Sunk (S)
Revenues		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		select an option NAS
Maintenance expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option SNA
Operating expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option NAS
Equipment upgrade		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option NAS
Opportunity cost		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option SNA
						$enter a total amount for this column