Anita Kroll and Aaron Rogers organize a partnership on January 1. Kroll's initial net investment is $89,000, consisting of cash ($32,000), equipment ($74,000), and a note payable reflecting a bank loan for the new business ($17,000). Rogers's initial investment is cash of $35,000. These amounts are the values agreed on by both partners. (1) Prepare journal entries to record Kroll's investment. 2) Prepare journal entries to record Rogers's investment