Kegler Bowling buys scorekeeping equipment with an invoice cost of $195,000. The electrical work required for the installation costs $20,000. Additional costs are $4,000 for delivery and $14,015 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,900. Required: Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred. On October 1, Organic Farming purchases wind turbines for $300,000. The wind turbines are expected to last five years, have a salvage value of $36,000, and be depreciated using the straight-line method. 1. Compute depreciation expense for the last three months of the first yeat. 2. Compute depreciation expense for the second year