Sheridan Company had the following two transactions related to its delivery truck.

Paid $$40$ for an oil change.

Paid $$463$ to install special shelving units, which increase the operating efficiency of the truck.

Prepare Sheridan's journal entries to record these two transactions. $($List debit entry before credit entry. Credit account titles are outomatically 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

$1.$

$2.$