Pena limited liability company (LLC) has two members, Sophia and Maria, who share net income and loss equally. Total equity of the business is $120,000, which is made up of Sophia, Member Equity, of $70,000, and Maria, Member Equity, of $50,000. During the year, Juan invests $40,000 and is admitted to Pena limited liability company (LLC) with a 20% interest in equity and a 20% share in any income and loss. Prepare the entry to record the admission of Juan to the limited liability company (LLC), using the Juan, Member Equity account.