Kegler Bowling buys scorekeeping equipment with an invoice cost of $$180,000.$ The electrical work required for the installation costs $$18,000.$ Additional costs are $$3,600$ for delivery and $$12,900$ for sales tax. During the installation, the equipment was damaged and the cost of repair was $$1,760.$

Required:

Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred.

$\backslash$table$[[$Costs$,$Amount,$\backslash$table$[[$Included or$],[$Excluded$]],$Account$],[$Invoice cost$,$$$,180,000,,],[$Electrical work required for installation,$18,000,.,],[$Delivery costs,$3,600,,],[$Sales tax,$12,900,,],[$Repair costs,$1,760,,],[$Total recorded cost,,,$]]$