Answer:
The total recorded cost of score-keeping equipment is $221,610
Explanation:
The cost of score-keeping equipment comprises of the invoice cost of the equipment,installation costs,delivery and sales tax incurred on the purchase since the sales tax is not recoverable from relevant tax authority
The cost of equipment is computed thus:
Invoice price $185,000
Installation cost $19,425
Delivery costs $3,885
Sales tax $13,300
Total cost $221,610
The repair cost is not included as it is expected to expensed as incurred by recognizing it in income statement