12. Suppose two college friends, Larry Page, and Sergey Brin, created a Limited Liability Company (LLC). They were equal (50%) members for S30.000 of a capital contribution each. Then assume a new member wished to join, Jerry Yang, and he was willing to pay $50,000 to be an equal (33%) member. Record the journal entry for the first two owners/members making their capital contributions, and then the journal entry for the newest member joining the LLC. 13. Suppose the LLC in Problem #12, then sold one of its buildings for Si 0,000,000. The building had accumulated depreciation of $3,000,000, and the purchase price was $15,000,000, a few years ago. Please provide the journal entry for the loss on the building, for each member. FY1: These loss amounts will go on each of their K-1 tax forms