Kegler Bowling installs automatic scorekeeping equipment with an invoice cost of $165,000. The electrical work required for the installation costs $17, 325. Additional costs are $3, 465 for delivery and $11, 890 for sales tax. During the installation, a component of the equipment is carelessly left on a lane and hit by the automatic lane-cleaning machine. The cost of repairing the component is $1, 600. What is the total recorded cost of the automatic scorekeeping equipment