Following are selected statement of financial position accounts of Sander Bros. Corp. at December 31, 2019 and 2018, and the increases or decreases in each account from 2018 to 2019. Also presented is selected income statement information for the year ended December 31, 2019, and additional information.

Selected income statement information for the year ended December 31, 2019
Sales revenue............................................$ 155,000
Depreciation.................................................38,000
Gain on sale of equipment.................................14,500
Net income..................................................31,000
Additional information:
1. During 2019, equipment costing $45,000 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2019, $25,000 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.
Instructions
Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.
a. Payments for purchase of property, plant, and equipment.
b. Proceeds from the sale of equipment.
c. Cash dividends paid.
d. Redemption of bonds payable.

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2018 Increase (Decrease) Selected statement of financial position accounts 2019 Assets $ 30,000 $ 277,000 $247,000 Property, plant, and equipment Accumulated depreciation (178,000) (167,000) (11,000) 34,000 Accounts receivable 24,000 10,000 Equity and liabilities Share capital-ordinary, $1 par $ 22,000 $ 19,000 $ 3,000 Share premium-ordinary 9,000 3,000 6,000 Retained earnings 104,000 91,000 13,000 Bonds payable 49,000 46,000 3,000 Dividends payable 3,000 8,000 5,000