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Memo to a Friend

Instruction
You and your best friend have decided to start a small coffee shop together while in college. Though you have been friends since grade school, you and your best friend agreed that a partnership agreement is necessary to maximize the potential success of the partnership. 

Draft a memo to your best friend outlining the issues that need to be addressed in the agreement. 
Review the memo of at least two (2) of your classmates and respond with a comment.   Your comment should draw on the information you read about starting a business, entrepreneurship, types of business etc.