_1)
…. Copy .txt files in worksheet with FILENAME (Column B) and FILE DATA (Column C) …. What does this mean? – Do you want to copy contents of a text file to a column in an Excel worksheet??

Ans: Yes

_2)
…. respective cell from a given location(Column A) from folder "Sales_2019" … This is very confusing to me. I cannot understand what does it mean?

Ans: same row.