Sandhill Co$.$ had the following two transactions related to its delivery truck.

Paid $$47$ for an oil change.

Paid $$539$ to install special shelving units, which increase the operating efficiency of the truck.

Prepare Sandhill Co$.\text{'}$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.$)$

No$.$ Account Titles and Explanation

Debit

Credit