Sandhill Co. had the following two transactions related to its delivery truck. 1. Paid $47 for an oil change. 2. Paid $539 to install special shelving units, which increase the operating efficiency of the truck. Prepare Sandhill Co.'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 O for the amounts.) No. Account Titles and Explanation Debit Credit 1