P13-1A The Calgary Flames Limited Partnership was formed by nine partners, led by Harley Hotchkiss. Hotchkiss is also the Chair of the National Hockey League's Board of Governors. The team faced off against the Montreal Canadiens twice for the Stanley Cup in the 1980s, winning the title in 1989. In addition to operating the Calgary Flames hockey franchise, the partnership also operates the Pengrowth Saddledome, a 17,104-seat arena that is the home of the Flames. The part- nership had 155 employees and reported sales of more than $40 million in 2000. Instructions Discuss why you think the nine owners of the Calgary Flames chose to organize as a partnership. Do you think this form of organization will serve the Flames well in the future