Question 12 View Policies Current Attempt in Progress Oriole Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment $235000 New Equipment $384000 94000 Purchase price Accumulated depreciation Annual operating costs 309000 243000 If the old equipment is replaced now, it can be sold for $63400. 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? $320600 $63400 $384000 $141000