Moss and Barber organize a partnership on January 1, Moss's initial net investment is $91,000, consisting of cash ($22,000), equipment ($82,000), and a note payable reflecting a bank loan for the new business ($13,000). Barber's initial investment is cash of $42,000. Prepare journal entries to record (1) Moss's Investment and (2) Barber's investment View transaction that Journal entry worksheet Record the initial investment of Moss. Note: Enter debits before credits General Journal Debit Credit Transaction (1) Record entry Clear entry View general Journal Journal entry worksheet