Help Moss and Barber organize a partnership on January 1. Moss's initial net investment is $91,000, consisting of cash ($27,000), equipment ($79,000), and a note payable reflecting a bank loan for the new business ($15,000). Barber's initial investment is cash of $40,000 Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. View transaction list Journal entry worksheet < A B Record the initial investment of Moss. Note: Enter debits before credits. Transaction (1) General Journal Debit Credit Record entry Clear entry View general journal Next