Moss and Barber organize a partnership on January 1, Moss's initial net investment is $83,000, consisting of cash ($24,000). equipment ($71,000). ond a note payable reflecting a bank loan for the new business ($12,000). Barber's initial investment is cash of $45,000 Record the initial investment of Moss. Note: Enter debits before credits. General Journal Transaction (1) Debit Credit Cash Prey 1 of 6 Journal entry worksheet