The following information is provided about a machine that is used by ABC Ltd in its operations. The machine originally cost $150 000 and it would cost $220, 000 now to replace this machine. ABC Ltd expects to receive (discounted to present value) $98, 000 by using this machine over the next five years. If sold now, the machine would bring in $60,000. Consider how useful each of these measures is to the following users: (a) shareholders; (b) creditors and (c) managers.