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In a small claims action who do I sue? The business or the owner?

I contacted an auto repair facility to make a repair on my vehicle. We agreed to a price which included me purchasing the parts and then they would reimburse me for the cost of the rental that was required during the repair. After several attempts they were unable to complete the repair and then refused to reimburse me for the parts and the rental costs as agreed up.

My question is who do I sue? When I picked up the car the mechanics told me the owner has essentially "given up on the business" and they were trying to get cars out the door and they hadn't been paid in 2 weeks. I know believe he has closed the business but I do have an address in New Hampshire for him. Should I sue him? Should I sue The corporation (he had set up a corp for the business) or sue both?

I have sent a 93A to both him and the business and they were both returned as refused.

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