Kegler Bowling buys scorekeeping equipment with an invoice cost of $155,000. The electrical work required for the installation costs $16,275. Additional costs are $3,255 for delivery and $11,170 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,505. Indicate whether each cost should be recorded as the cost of the equipment or expensed as incurred. Costs Amount Included/ Excluded Account $ 155,000 16,275 Invoice cost Electrical work required for installation Delivery costs Sales tax Repair costs Total recorded cost 3,255 11,170 1,505