Helen and Beth are two young entrepreneurs who wish to form a small proprietary limited company. The purpose of the company is to operate a childcare business. They have chosen a business name: Futuristic Child Care Center. They both took around six months to do the preparatory works for the business. In June 2022, Helen ordered books and toys for the childcare worth of $15,000. The delivery of the goods was made in August 2022 and the invoice was due in September. The company was planned to be registered on 2 September 2022. Unfortunately, the company was not registered. Advise Helen and Beth as to who will be responsible to pay for the invoice.