Kegler Bowling installs automatic scorekeeping equipment with an invoice cost of $155,000. The electrical work required for the installation costs $16,275. Additional costs are $3,255 for delivery and $11,170 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 $1,505. What is the total recorded cost of the automatic scorekeeping equipment? Invoice cost 155,000 Electrical work required for installation 16,275 delivery costs 3,255 sales tax 11,170 repair costs 1,505 total 187,205 included/excluded (column dr marchinery (column) dr expense (column)