Kegler Bowling buys scorekeeping equipment with an invoice cost of $155,000. The electrical work required for the installation co $16,275. Additional costs are $3,255 for delivery and $11,170 for sales tax. During the installation, the equipment was damaged ar cost of repair was $1,505. 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 $ 155,000 16,275 Electrical work required for installation Delivery costs 3,255 Sales tax 11,170 DR Expense Repair costs 1,505 DR Machinery Total recorded cost