Pena limited liability company (LLC) has two members, Sophia and Maria, who share net income and loss equally. Total equity of the business is $115,000, which is made up of Sophia, Member Equity, of $67,500, and Maria, Member Equity, of $47,500. During the year, Juan invests $37,500 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.