please complete discussion board question. requires apa referencing but does not require a intro or conclusion

1. Companies selected
Apple Inc and Microsoft Corporation
2. Cash flow analysis:
a. Microsoft Corporation:
The company has generated positive operational cash flows in each year the cash flows have increased year on year basis in past three years which shows that the company is managing its operations effectively and efficiently and generating positive operational cash flows to meet its investing and financing needs. The operational cash flows has increased from $43,884 million to $60,675 in year 2020 as compared to year 2018. The major reason for increase in operation cash flows is on account of increase in net income which has been increased from $16,571 million to $44,281 million over the period of 2 years. The other major reason for increase is on a/c of non- cash items such as depreciation and stock based compensation which has also increased significantly. The company is also reducing its financing burden year on year basis by repurchasing its common stock. The company repurchased $19,543 million amounting shares in year 2019 whereas it was increased to $22,968 million in year 2020 (Microsoft Corporation, 2020). Further the company is also providing cash dividend to its shareholders which is also a significant part of its repayment of...