Suppose the following transactions occur during the current year:
1. darnell orders 40 cases of beer from a dutch distributor at a price of $40 per case.
2. a u. s. company sells 200 transistors to a spanish company at $15.00 per transistor.
3. jacques, a u. s. citizen, pays $1,100 for a computer he orders from dellosoft (a u. s. company).

Xinhong company is considering replacing one of its manufacturing machines. the machine has a book value of $39,000 and a remaining useful life of 5 years, at which time its salvage value will be zero. it has a current market value of $49,000. variable manufacturing costs are $33,300 per year for this machine. information on two alternative replacement machines follows. alternative a alternative b cost $ 115,000 $ 117,000 variable manufacturing costs per year 22,900 10,100 1. calculate the total change in net income if alternative a and b is adopted. 2. should xinhong keep or replace its manufacturing machine