Question: how does this affect a journal entry Purchased equipment and a van for a lump sum of $ 3 8 , 0 0 0 cash

how does this affect a journal entry "Purchased equipment and a van for a lump sum of $38,000 cash on January 2, Year 8. The equipment was appraised for $10,000 and the van was appraised for $30,000."

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