Presented below are descriptions of several different business organizations. Select whether the situation described refers to a sole proprietorship, partnership, or corporation.

$\backslash$table$[[$Descriptions$,$Business Organization,$],[$a$.,$Ownership of Cola Corp. is divided into $1,000$ shares.,Corporation$],[$b$.,$Text Tech is owned by Kimberly Fisher, who is personally liable for the debts of the business.,prietorship$],[$c$.,\backslash$table$[[$Jerry Forrentes and Susan Montgomery own Financial Services, a financial and personal services provider.$],[$Neither Forrentes nor Montgomery has personal responsibility for the debts of Financial Services.$]],$Partnership$],[$d$.,\backslash$table$[[$Nancy Kerr and Frank Levens own Runners, a courier service. Both Kerr and Levens are personally liable$],[$for the debts of the business.$]],$Partnership$],[$e$.,$MRS Consulting Services does not have a separate legal existence apart from the one person who owns it$.,],[$f$.,$Biotech Company has one owner and does not pay income taxes.,$],[$g$.,$Torby Technologies has two owners and pays its own income taxes.,$]]$