Kegler Bowling buys scorekeeping equipment with an invoice cost of $190,000. The electrical work required for the installation $19,200. Additional costs are $3,840 for delivery and $13,635 for sales tax. During the installation, the equipment was damage the cost of repair was $1,840. Required: Indicate whether each cost should be included in the cost of the equipment or excluded and expensed as incurred. Included or Excluded Costs Amount Invoice cost $ 190,000 Electrical work required for installation 19,200 Delivery costs 3,840 Sales tax 13,635 Repair costs 1,840 Total recorded cost B Account