Set up two corporations, one that owns the arcade (Arcade Corp), and another that owns the pinball machines (Pinball Corp).

Pinball Corp buys a crap load of pinball machines on credit
Pinball Corp leases those machines to Arcade Corp (1 year lease to own at $10/month)
After 1 year, Arcade Corp owns all the machines, and Pinball Corp is no longer able to bring in any money, so Pinball Corp goes bankrupt.

Pinball Corp has no assets, so creditors are left with nothing while Arcade Corp ends up with all the machines for $120 each.

All joking aside... you would be able to depreciate the machines over probably 7 years or so which does give you a pretty good tax advantage.