Splish Company has a factory machine with a book value of $167,000 and a remaining useful life of 4 years. A new machine is available at a cost of $251,000. This machine will have a 4-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $605,500 to $492,000. Prepare an analysis that shows whether Splish should retain or replace the old machine. (If an amount reduces the net income then enter with a negative sign preceding the number or parenthesis, e.g. -15,000, (15,000).) Net Income Keep Replace Increase Equipment Equipment (Decrease) Variable costs $ New machine cost $ $ The old factory machine should be