Moss and Barber organize a partnership on January 1. Moss's initial net investment is $90,000, consisting of cash (\$26,000), equipment ($80,000), and a note payable reflecting a bank loan for the new business ($16,000). Barber's initial investment is cash of $27,000 Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. Journal entry worksheet B Record the initial investment of Moss. Note: Enter debits before credits. Moss and Barber organize a partnership on January 1. Moss's initial net investment is $90,000, consisting of cash ( $26,000). equipment ($80,000), and a note payable reflecting a bank loan for the new business ($16,000). Barber's initial investment is cash of $27,000 Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. Journal entry worksheet Record the initial investment of Barber. Note: Enter debits before credits