Kegler Bowling buys scorekeeping equipment with an invoice cost of $200,000. The electrical work required for the installation costs $21,000. Additional costs are $4,200 for delivery and $14,410 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,940. Indicate whether each cost should be recorded as the cost of the equipment or expensed as incurred. Costs Amount Included/ Excluded Invoice cost $ 200,000 Electrical work required for installation 21,000 Delivery costs 4,200 Sales tax 14,410 Repair costs Total recorded cost 1,940 Account