Identify whether the following is a partnership, corporation, or sole proprietorship

1.) There is only one capital account in the equity area of the balance sheet. 2.) Dividends, or a distribution of earnings, are paid to the owners in cash. 3.) Phil, Mike, Capital, and Jack Killy, Capital, are the two capital accounts. 4.) Earnings are distributed to the sole owner in the form of withdrawals. 5.) A salary is paid to a management, who is also the business's owner, and it is recorded as an expense. 6). Shareholders own the equity on the balance sheet.