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

Paid $$60$ for an oil change.

Paid $$450$ to install special gear unit, which increases the operating efficiency of the truck.

Prepare Concord's journal entries to record these two transactions. $($List all deblt entrles before credlt entries. Credlt account titles are outomatically indented when 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.$)$

No Account Titles and Explanation

$1.$

$2.$

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List of Accounts

Debit

Credit