Ex2: Mahdi and Zainab organize a partnership on January 1. mahdi's initial net investment is $80,000, consisting of cash ($40,000)) equipment ($55,000), and a note payable reflecting a bank loan for the new business ($15,000). Zainab's initial investment is cash of $45,000. These amounts are the values agreed on by both partners. Prepare journal entries to record (1) Mahdi's investment and (2) Zainab's investment