Super visa application after visitor visa rejection

[Prakaashankar]

I'm applying for super visa for my parents after visitor visa rejection. I have following questions:

1. Should I attach letter of explanation now when we submit their super visa application
2. I ordered GCMS notes for rejection it has following refusal ground details. I'm adding my reply in green color for each and every refusal ground which I'm itending to include on letter of explanation if needed :
   1. Not satisfied you will leave Canada at end of your stay- I can establish clear ties such as our 35 year old family business, grand mother, sister, pet, are still in home country they will return no intention to stay
   2. Your assets and financial situation are insufficient to support stated purpose of travel- Last time showed around $10k CAD this time showing around $20k CAD for my parents my LICO criteria. Our funds around $30k here
   3. Employment situation shows you are not financially esatblished in home country- Business is doing really good can provide customer review, sales revenue for the year. Parents are self employed please advise what more can I show
   4. Purpose of visit is not consistent with temp stay- This time its different planning to enter 7 months unlike last time as this is super visa. Purpose mentioned as family reunification, sight seeing, visit us and our son
   5. Key findings from app. Purpose of visit doesn't appear reasonable given client's socio- economic situation so client might not leave Canada at end of period of authorized stay. Insufficient proof of financial status / funds don't appear to be sufficient to facilitate trip to Canada. Proposed trip is reasonable or affordable expense. Proof of fund on file shows negative balance on . Business statement show negative balance. Employment prospects less weight to employment ties as business is doing poorly given large negative balance in business bank account. Client may remain in Canada rather than going back to home country. No establishment motivating return to home country. - Not sure how they came to this conclusion but its our mistake we submitted business bank statement. Business statement its from Cash credit over draft account which is like margin account here in Canada(allows you to borrow against your securities). Account is meant to show negative balance but store's inventory worth is double the negative cash balanace. But even that account is closed and I got no due certificate from the bank. Business is doing good on contrary to what they have discovered I can show them using sales revenue. Will attach parent's Income document, asset evaluation certificate, property valuation. Motivation to return can be proved by added if I can emphasize of my parent's family ties back home
   6. Not satisfied on balance client is bonafied visitor to Canada will depart end of stay - This is untrue since he has both family and business ties they have no choice but to get back to the home country

Any other observations which I missed please advise. Also please let me know what else to include on letter of explanation apart from justifying reasons to counter their refusal reason

Thank you again for your assistance

Regards,
Prakash