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Other things being equal, one hypothesis is more plausible than another if:
Financing Activities
Transactions and events where a business raises funds to support its operations and expansions, often through borrowing or equity issuance.
Operating Activities
Activities that constitute the primary or main activities of a business, including sales, services, and day-to-day operations.
Merchandise Inventory
The total value of a retailer's or wholesaler's goods on hand at the end of an accounting period, available for sale to customers.
Accounts Payable
Money owed by a company to its suppliers or creditors for goods and services received but not yet paid for.
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