Jerry foster is a sole proprietorship who owns a canoe renting business. jerry's employee, terry gibbs, greets customers at the company's office, loads the customers and their rented canoes onto a van, provides them with safety instructions and drives them upstream. once unloaded the canoers are on their own to float back to the company's office to check in. although there have been minor accidents, no one has drowned in the nine years the business has been in operation. jerry plans to add kayaks and rubber rafts next year. the scenery is beautiful and each day people see wild animals come down to the water. under the form of ownership, any money borrowed by the business is loaned to the owner personally. partnership corporation sole proprietor stewardship