Kegler Bowling buys scorekeeping equipment with an invoice cost of $150,000. The electrical work required for the installation costs $15,750. Additional costs are $3,150 for delivery and $10,810 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,455. Required: Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred. Costs Amount Included or Excluded Account Invoice cost $ Electrical work required for installation Delivery costs 150,000 Included 15,750 Included 3,150 Included Debit Machinery Debit Machinery Sales tax Repair costs 10,810 Included 1,455 Excluded Debit Machinery Debit Machinery Debit Expense Total recorded cost $ 154,605