Moss and Barber organize a partnership on January 1. Moss's initial net investment is $90,000, consisting of cash ($30,000), equipment ($70,000), and a note payable reflecting a bank loan for the new business ($10,000). Barber's initial investment is cash of $32,000. Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. No A Transaction (1) Cash Equipment Note payable Moss, Capital B (2) Cash Barber, Capital Answer is not complete. General Journal Debit Credit 30,000 70,000 10,000 90,000 32,000 32,000