Angela Moss and Autumn Barber organize a partnership on January 1. Moss's Initial net Investment is $87,000, consisting of cash ($20,000), equipment ($79,000), and a note payable reflecting a bank loan for the new business ($12,000). Barber's Initial Investment Is cash of $44,000. These amounts are the values agreed on by both partners. Prepare Journal entries to record (1) Moss's Investment and (2) Barber's Investment. View transaction list Journal entry worksheet Record initial investment of Moss. Note: Enter debits before credits. Transaction General Journal Debit Credit (1) Record entry Clear entry View general journal