Moss and Barber organize a partnership on January 1. Moss's initial net investment is $93,000, consisting of cash ($22,000). equipment ($85,000), and a note payable reflecting a bank loan for the new business ($14,000). Barber's initial investment is cash of $36,000. Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. View transaction list Journal entry worksheet B Record the initial investment of Moss. Note: Enter debits before credits. Transaction (1) General Journal Debit Credit