Moss and Barber organize a partnership on January 1, Moss's initial net investment is $75,000, consisting of cash ($21.000), equipment ($72,000), and a note payable reflecting a bank loan for the new business ($18,000). Barber's initial investment is cash of $40,000. Prepare journal entries to record (1) Moss's Investment and (2) Barber's investment View transaction fist Journal entry worksheet Record the initial investment of Moss. Note: Enter debits before credits General Journal Debit Credit Transaction (1) Recordantry Clear View general Journal