Moss and Barber organize a partnership on January 1. Moss's initial net investment is $95,000, consisting of cash ( $33,000), equipment ($80,000), and a note payable reflecting a bank loan for the new business ($18,000). Barber's initial investment is cash of $35,000. 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 $95,000, consisting of cash ($33,000), equipment ($80,000), and a note payable reflecting a bank loan for the new business ($18,000). Barber's initial investment is cash of $35,000. 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