Business Communications

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Can some please tell me if the following few sentences are correct? I have to write whether they are a point or topic sentence.

Point Sentence-Announces the topic of a paragraph and bluntly states the point you want to make.

Topic Sentence-Tells your readers what the paragraph is about

30. Our cash flow issues stem, in part, from inefficient medical transcription-Topic

32. The earliest documented occurrence of employee theft was September 12, 2002-Topic

35. The company that has our cafeteria contract requires its food-service employees to receive regular training in health and safety standards for food handling-Point

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