A commercial oven with a book value of $67,000 has an estimated remaining 5 -year life. A proposal is offered to sell the oven for $8,500 and replace it with a new oven costing $110,000. The new machine has a 5 -year life with no residual value. Annual maintenance costs for the old machine were $54,000. The new machine would reduce annual maintenance costs by $23,000. Provide a differential analysis on the proposal to replace the commercial oven. For those boxes in which you must enter subtracted or negative numbers use a minus sign