Additional information: a. Accounts receivable relate to sales of merchandise. b. During 2021, equipment costing $78,000 was sold for cash. c. During 2021 , bonds payable with a face value of $58,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Required: Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31,2021 . The following two responses are required for each item: a. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows. b. Select the category (i.e., O - Operating activity, I - Investing activity and F - Financing activity) in which the amount should be reported in the statement of cash flows