Hello ! I have trouble with my financial analysis case study (attached files). In Part A, I have trouble determining the 14th transaction. Should I

Hello ! I have trouble with my financial analysis case study (attached files).

In Part A, I have trouble determining the 14th transaction. Should I put it in cash and expenses ? Is it part of the balance sheet or the income statement ?

In part B, I have difficulty calculating the invested capital (it is shareholders' equity + financial liabilities), I have trouble identifying liabilities in this case... 

It is the same for the cash flows using the indirect method (I know that there are operating, investing and financing activities). As there are no plant and property, I suppose that are no investing activities, but what about the other statements ? 

Thank you for your help !

Regards

• Attachment 1
• Attachment 2