Moss and Barber organize a partnership on January 1. Moss's initial net investment is $99,000, consisting of cash ($31,000), equipment ($80,000), and a note payable reflecting a bank loan for the new business ($12,000). Barber's initial investment is cash of $44,000. Prepare Journal entries to record (1) Moss's Investment and (2) Barber's investment View transaction list Journal entry worksheet B Record the initial Investment of Moss. Not Enter debits before credits Transaction General Journal Dabit Credit (1) Hecord entry Clear entry View general journal