Current Attempt in Progress Concord Corporation is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment New Equipment Purchase price $225000 $392000 Accumulated depreciation 95000 -0- Annual operating costs 311000 241000 If the old equipment is replaced now, it can be sold for $65000. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? O $327000 O $130000 O $65000 O $392000