Capital and Revenue Expenditures On August 5, GTS Co. paid $1,700 to repair the transmission on one of its delivery vans. In addition, GTS paid $21 to install a GPS system in its van. Journalize the entries for the transmission. If an amount box does not require an entry, leave it blank. August 5 Journalize the entry for GPS system expenditures. If an amount box does not require an entry, leave it blank