Kegler Bowling buys scorekeeping equipment with an invoice cost of $190,000. The electrical work required for the installation costs $20,000. Additional costs are $4,000 for delivery and $13,700 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,850. 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 S 190,000 Electrical work required for installation 20,000 Delivery costs 4,000 Sales tax 13,700 Repair costs 1,850 Total recorded cost