Rudy Aceves and Mary Keim are discussing the formation of a partnership to install payroll accounting systems. Aceves is skilled in systems design, and he is convinced that his designs will draw large sales volumes. Keim is a super salesperson and has already lined up several clients.

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Write a partnership agreement to cover all elements essential for the business to operate smoothly. Make up names, amounts, profit-and-loss-sharing percentages, and so on as needed.