is my Part A correct and please tell me part B with full explanation and refrences for 5 marks

reu une most important financial statement, particularly for smaller companies, since cash flow is more relevant to a company's short-term survival then it's income statement. Part A: Classily each of the following transactions as an operating, investing, financing, or a non-cash flow activity. You may type in your answers or use the drop-down arrows to make your selection. (6 marks) Transaction Purchase of Merchandise Inventory Sale of Land Issuance of shares Collection of Accounts Receivable Amortization or Depreciation Expense Payment of Taxes Type of Activity Operating Financing Financing Operating Non-Cash Flow Activity Operating 14 15 16 Part B: The following condensed cash flow statements are for two companies operating in the same industry: Company A Company Cash provided (used) by operating activities $200,000 (5180,000) Cash provided (used) by investing activities (520,000) ($20,000) Cash provided (used) by financing activities ($60,000) $320,000 Increase in cash $120,000 $120,000 Cash, Beginning of Period $30,000 $30,000 Cash, End of Period S150,000 $150,000 Discuss which company is in a better financial position? Ensure to include references to the above for full marks