Nate and Nikki come in to the law office to discuss something with you and the attorneys. They would like to make an employee by the name of Debra a co-owner of the business, owning 30% of Fin's Up imported Coffee. The attorneys have asked for a memorandum to be made outlining the various options they have in formalizing their company into a distinct business entity using THE NORTH CAROLINA GENERAL STATUES as they relate to business entities. They would also like you to comment on the best method by which to achieve the goal of Debra owning 30% of Fin's Up Coffee.