Bryant Company has a factory machine with a book value of $90,800 and of $407,400. This machine will have a 7-year useful life with no salvage value. The new machine will lower annual variable a remaining useful life of 7 years. It can be sold for $27,200. A new machine is available at s manufacturing costs from $640,100 to $631 Prepare an analysis showing whether the old machine should be retained or any amounts received as negative amounts. In the third column, enter net income increases as positive amounts and d Enter negative amounts using either a negative sign preceding the number e.g. -15 or parentheses e.g.( replaced. (In the first two columns, enter costs and expenses as positive Retain Equipment Replace Equipment Net Income Increase (Decrease) Variable manufacturing costs New machine cost Sell old machine 640,100 631,800 8,300 407,400 58,200 27,200 12,972 Total 640,100 1,012,000 36,928 tained | The old factory machine should be