Flaherty Company had the following two transactions related to its delivery truck. 1. 2 Paid $45 for an oil change. Paid $400 to install a special gear unit, which increases the operating efficiency of the truck. Prepare Flaherty's journal entries to record these two transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Account Titles and Explanation Debit Credit