Kegler Bowling buys scorekeeping equipment with an invoice cost of $180,000. The electrical work required for the installation costs $18,900. Additional costs are $3,780 for delivery and $12,970 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,745. Required: Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred. Costs Account Invoice cost Electrical work required for installation Delivery costs Sales tax Repair costs Total recorded cost Amount Included or Excluded $ 180,000 included 18.900 [included 3.780 included 12,970 included 1.745 Excluded $ 217,395