Moss and Barber organize a partnership on January $1.$ Moss's initial net investment is $$99,000,$ consisting of cash $($$$33,000),$ equipment $($$$81,000),$ and a note payable reflecting a bank loan for the new business $($$$15,000).$ Barber's initial investment is cash of $$26,000.$

Prepare journal entries to record $(1)$ Moss$$s investment and $(2)$ Barber$$s investment.