On December 15, 2023, Turbo Delivery Inc. brought its delivery truck to a garage, which upgraded the truck's exhaust system to increase its fuel efficiency. An engine was also replaced to extend the useful life of the truck by three years. In addition, the garage completed an oil change on the truck. The oil change is part of routine maintenance, which takes place every few months. The invoice from the garage shows the exhaust system upgrade cost $2,070, the engine replacement cost $910, and the oil change cost $120. Turbo Delivery Inc. will pay for this invoice the month. 

Required:

Prepare the journal entries to record the exhaust system upgrade, engine replacement and oil change on December 15.