Revised ROI

please help me with this problem as I don’t understand the solution of this question

An investment centre has prepared the following forecasts for the next financial year.
$
Operating profit before depreciation 85,000
Depreciation 20,000
Net current assets at beginning of year 30,000
Carrying value of non-current assets at beginning of year 180,000

The centre manager is now considering whether to sell a machine that is included in these forecasts. The
machine would add $2,500 to divisional profit next year after depreciation of $500. It has a carrying value of
$6,000 and could be sold for this amount. He would use the proceeds from the sale plus additional cash
from Head Office to purchase a new machine for $15,000. This new machine would add $5,200 to divisional
profit next year after depreciation of $2,000.
What will be the expected return on investment (ROI) for the division next year, assuming that the manager
acquires the new machine and that non-current assets are valued at the start-of-year carrying amount for the
purpose of the ROI calculation

now the solution is
original forecast profit 65000
expected profit of the m/c from its sale (2500)
expected profit from the purchase of this new m/c 5200

total of 67700

and the capital employed

210000 (current asset+non current asset)
(6000) sale of the machine
15000 purchase of the machine

total of 219000

and the revised roi is 30.9%

how???
why is the solution deducting the sales and adding the purchase as it is supposed to be opposite

Please help