Vaughn Company has a factory machine with a book value of \\( \\$ 158,000 \\) and a remaining useful life of 6 years. A new machine is available at a cost of \\( \\$ 245,000 \\). This machine will have a 6 -year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from \\( \\$ 591,500 \\) to \\( \\$ 496,000 \\). Prepare an analysis that shows whether Vaughn 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) \\).)