Cheyenne Company had the following two transactions related to its delivery truck.

Paid $$47$ for an oil change.

Paid $$420$ to install special shelving units, which increase the operating efficiency of the truck.

Prepare Cheyenne's journal entries to record these two transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$

$$

$$