sooky has a spotter truck with a book value of $41,000 and a remaining useful life of five years. at the end of the five years the spotter truck will have a zero-salvage value. isooky can purchase a new spotter truck for $121,000 and receive $31,100 in return for trading in its old spotter truck. the old spotter truck has variable manufacturing costs of $76,000 per year. the new spotter truck will reduce variable manufacturing costs by $25,100 per year over the five-year life of the new spotter truck. the total increase or decrease in income by replacing the current spotter truck with the new truck is:
