For each of the following transactions:

indicate whether it will result in an increase (+), decrease (), or have no effect (NE) on cash flows;

classify each of the transactions as an operating (O), investing (I), financing (F), or significant noncash investing / financing (NC) activity or no effect (NE)

	Impact (+), () or (NE)	Classification (O), (I), (F), (NC) or (NE)
Repayment of mortgage payable
Payment of interest on mortgage
Purchase of land in exchange for common shares
Issue of preferred shares for cash
Collection of accounts receivable
Declaration of cash dividend
Payment of cash dividend
Cash purchase of inventory

Selected information (CAD millions) are presented for two firms ROP and DUL, operating in the same industries:

	DUL	ROH
Net income	$ 4,529	$ 161
Net cash provided by operating activities	6,539	212
Net cash provided (used) by investing activities	(1,420)	35
Net cash provided (used) by financing activities	735	(176)
Net increase in cash and cash equivalents	$ 5,854	$ 71
Cash and cash equivalents, beginning of year	$ 2,078	$ 267
Cash and cash equivalents, end of year	$ 7,932	$ 338

Required:

i) Compare and discuss the performance / activity the two companies based on the above Cash Flow and Net Income information.

ii) Which company appears to be in a stronger Cash position? Why?