Concord Company had the following two transactions related to its delivery truck. 1. Paid $33 for an oil change. 2. Paid $280 to install special shelving units, which increase the operating efficiency of the truck. Prepare Concord's journal entries to record these two transactions. (Credit account titles are automatically indented when amou entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter O for the amounts.)