Natille and her friend Curtis Lesperance decide that they can benefit from joining Cookie Creations and Curtis's coffee shop. In the first part of this problem, they come to you with questions about setting up a corporation for thelr new business.

Curtis has operated hils coffee shop for $2$ years. He buys colfee, mulfins, and cooklies from a local supplier. Natalie's business corsists of glving cookle$-$making classes and selling fine Eoropean mixers. The plan is for Natalie to use the premises Curtis currently rents to glve her cookle making classes and demonistuatlons of the mikers that she sells. Natalie with also hire, train, and supervise staff to beke the cookies and mulfins sold in the coffee shor, By offering her classes on the premises, Natalle will save on travel time going from one place to another. Another advantage is that th ffee shop will have one central location for selling the mivers.

The current market values of the assets of both businesses are as follows.

$\backslash$table$[[,$Curtis's Coffec,Cookle Creations$],[$Cash$,$$$7,500,$$$11,630$