The cost of the vehicle is immaterial, the present day value is what counts. Look it up on a NADA used car web site to get the present day value.
Then assuming the business is taxed as a sole proprietor or a partnership, create a fixed asset account for the vehicle in the chart of accounts, and a sub fixed asset account called accum deprec
then do a journal entry, debit the vehicle fixed asset account and credit owner/partner equity investment, for the NADA amount.
