Moss and Barber organize a partnership on January 1. Moss's initial net investment is $82,000, consisting of cash ($19,000), equipment ($?4,000), and a note payable reflecting a bank loan for the new business ($11,{)00). Barber's initial investment is cash of $32,000. 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. 1 Journal entry worksheet Record the initial investment of Barber. Note: Enter debits before credits. 2)