Moss and Barber organize a partnership on January 1. Moss's Initial net investment is $86,000, consisting of cash ($23,000). . equipment ($77,000), and a note payable reflecting a bank loan for the new business ($14,000). Barber's initial Investment is cash of $26.000 Prepare journal entries to record (1) Moss's Investment and (2) Barber's Investment View transaction list Journal entry worksheet Record the initial investment of Moss. Note: Enter debits before credits Transaction General Journal Debit Credit Record Clear View general journal Journal entry worksheet Record the initial investment of Barber. Note: Enter debits before credits Transaction General Journal Debit Credit (2) Record entry Clear entry View general journal