Sunland Company had the following two transactions related to its delivery truck. 1. Paid $38 for an oil change. 2. Paid $564 to install special shelving units, which increase the operating efficiency of the truck. Prepare Sunland's journal entries to record these two transactions, (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the occount titiles and enter of for the amounts.)