Sydney Lanes, a local bowling alley, installed automatic scorekeeping equipment. The electrical work required to prepare for the installation was $XXX. The invoice price of the equipment was $XXX. Additional costs were $XXX for delivery and $XXX for insurance during transportation. The company also paid $XXX in additional annual insurance premiums for the new equipment. During the installation, a component of the equipment was damaged because it was carelessly left on a lane and hit by the automatic lane cleaning machine. The cost of repairing the component was $XXX. Electrical work Invoice price of the equipment Delivery Insurance during transportation Annual insurance premium Repair cost Which items should be included? $18,650 $179,350 $3,000 $600 $350 $2,900 What is the cost that should be capitalized for the automatic scorekeeping equipment?