Sunland Company has a factory machine with a book value of $156,000 and a remaining useful life of 5 years. A new machine is available at a cost of $247,500. This machine will have a 5-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $590,500 to $501,000. Prepare an analysis that shows whether Sunland 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).) The old factory machine should be