The owner of cafe bakka is considering investing in a new point-of-sale system. he spent 10,000 on his current point-of-sale system five years ago. the new point-of-sale technology will cost $25,000, but it will dramatically improve the speed at which his counter staff will be able to take orders; it will also reduce the owner’s administrative work. how should the owner account for the cost of the current point-of-sale technology when performing his capital budgeting analysis to determine whether or not to purchase the new point-of-sale technology? o he should include half of the cost of the current point-of-sale system when evaluating the cost of the new point-of-sale system. o he should ignore the cost of the current point-of-sale system when evaluating the cost of the new point-of-sale system. o he should include the cost of the current point-of-sale system as part of the cost of the new point-of-sale system.