Problem #8: Acquisition of Property, Plant, and Equipment Make the journal entries to record the following transactions. Mulaney Corp. purchased a delivery van with a list price of $32,000. The salesperson agreed to knock $4,000 off the list price. Aftermarket items totaled $1,000. Taxes on the purchase were $2,500. Mulaney paid in cash. Mulaney purchased a six-month insurance policy on the van for $1,000 Date Account Debit Credit