Paid $$100$ for an oil change.

Paid $$530$ to install special gear unit, which increases the operating efficiency of the truck.

Prepare Novak's journal entries to record these two transactions. $($List all debit entries before credit entries. 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.$)$