Not sure if I am on the rigth track here.
For part A to classify the areas
Part b to record the affect on Cash
Part c to record the affect on net income


Paid wages to employees O - -
Sold land for cash as a gain I + +
Acquired land by issuing common shares I - -
Paid cash dividen to preffered shareholdes F - NE
Recorded cash sales O + +
Recorded sales on account NC - -
Puchases inventory for cash ?
Purchases inventory on account ?
Paid income tax 0 - -
Made principle repayment on a trade note F - -

Not sure if I am on the rigth track here.
For part A to classify the areas
Part b to record the affect on Cash
Part c to record the affect on net income


Paid wages to employees O - -
sold land for cash as a gain I + +
acquired land by issuing common shares I - -
paid cash dividen to preffered shareholdes F - NE
recorded cash sales O + +
recorded sales on account NC - -
puchases inventory for cash ?
purchases inventory on account ?
Paid income tax 0 - -
made principle repayment on a trade note F - -
Puchases inventory for cash
Operating
Cash decreases
No effect on net income

Purchases inventory on account
Operating
No effect on cash
No effect on net income