Assignment Two: Formation of Partnerships Anita Kroll and Aaron Rogers organize a partnership on January 1. Kroll's initial net investment is $60,000, consisting of cash ($14.000), equipment (566,000), and a note payable reflecting a bank loan for the new business ($20,000). Rogers's initial investment is cash of $25,000. These amounts are the values agreed on by both partners. Prepare journal entries to record (1) Kroll's investment and (2) Rogers's investment