Kegler Bowling buys scorekeeping equipment with an invoice cost of $175,000. The electrical work required for the installation costs $18,375. Additional costs are $3,675 for delivery and $12,610 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,700. Indicate whether each cost should be recorded as the cost of the equipment or expensed as incurred. Costs Account DR Expense Invoice cost Electrical work required for installation Delivery costs Sales tax Repair costs Total recorded cost Included/ Amount Excluded S 175,000 Included 18,375 Included 3,675 Included 12,610 Included 1,700 Excluded S 211.360 DR Expense DR Machinery