Moss and Barber organize a partnership on January 1. Moss's initial net investment is $98,000, consisting of cash ($33,000), equipment ($81,000), and a note payable reflecting a bank loan for the new business ($16,000). Barber's initial investment is cash of $43,000. Prepare journal entries to record (1) Moss's investment and (2) Barber's investment. View transaction list Journal entry worksheet < A B Record the initial investment of Moss. Note: Enter debits before credits. Transaction (1) General Journal Debit Credit View general journal Record entry Clear entry