Number 4 has 2 questions that go with it. Thank you.

Angela Moss and Autumn Barber organize a partnership on January Moss's initial net investment is 78.000. consisting of cash ( 24.000). equipment ( 67.000), and a note payable reflecting a bank loan for the new business ( 13.000). Barber's initial investment is cash of $27.000. These amounts are the values agreed on by both partners. Prepare journal entries to record Moss's investment and Barber's investment