Kegler Bowling buys scorekeeping equipment with an invoice cost of $195,000. The electrical work required for the installation costs $20,000. Additional costs are $4,000 for delivery and $14,015 for sales tax. During the installation, the equipment was damaged and the cost of repair was $1,900. What is the total recorded cost of the scorekeeping equipment?

Total costIncluded/ ExcludedDR MachineryDR ExpenseInvoice cost$195,000Electrical work required for installation20,000Delivery costs4,000Sales tax14,015Repair costs1,900Total$234,915