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

Paid $$135$ for an oil change.

Paid $$600$ to install special gear unit, which increases the operating efficiency of the truck.

Prepare Whispering Winds'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 $O$ for the amounts.$)$

No Account Titles and Explanation

Debit

Credit

$1.$

$2.$