E1-27 Business entity concept Crazy Mountain Sports sells hunting and fishing equipment and provides guided hunting and fishing trips. Crazy Mountain is owned and operated by Karl Young, a well-known sports en- thusiast and hunter. Karl's wife, Mila, owns and operates Mila's Boutique, a women's clothing store. Karl and Mila have established a trust fund to finance their children's college education. The trust fund is maintained by First Bank in the names of their children, Steve and Isabelle. For each of the following transactions, identify which of the entities listed should record the transaction in its records