Whispering Winds Company had the following two transactions related to its delivery truck. 1. Paid $39 for an oil change. 2. Paid $340 to install special shelving units, which increase the operating efficiency of the truck. Prepare Whispering Winds'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.)