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

Paid $$36$ for an oil change.

Paid $$310$ to install special shelving units, which increase the operating efficiency of the truck.

Prepare Windsor's journal entries to record these two transactions. $($Credit account titles are automatically indented when the 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. List all debit entries

before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit