Moss and Barber organize a partnership on January $1.$ Moss's initial net investment is $$83,000,$ consisting of cash $($$$27,000),$ equipment $($$$67,000),$ and a note payable reflecting a bank loan for the new business $($$$11,000).$ Barber's initial investment is cash of $$44,000.$

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