Angela Moss and Autumn Barber organize a partnership on January 1. Moss's initial net investment is $90,000, consisting of cash ($30,000), equipment ($76,000), and a note payable reflecting a bank loan for the new business ($16,000). Barber's initial investment is cash of $37,000. These amounts are the values agreed on by both partners. Prepare journal entries to record (1) Mosss investment and (2) Barbers investment.