Final answer:
Owners, managers, workers, and investors primarily suffer from losses incurred in closing down a business.
Step-by-step explanation:
In the context of closing down a business, primarily, the owners and managers of the business suffer from the losses. When a business fails, workers also lose their jobs, investors lose their money, and the dream of establishing a successful venture comes to an end. For example, during the pandemic, many restaurants and small retailers experienced significant drops in revenue and were forced to close.