Current Attempin Progress The following are selected statement of financial position accounts of Indigo Ltd. at December 31, 2019 and 2020, and the increases or decreases in each account from 2019 to 2020. Also presented is the selected income statement and other information for the year ended December 31, 2020, Statement of Financial Position (selected accounts) 2020 2019 Assets Accounts receivable Increase (Decrease) $11,000 19.700 $84,100 $73.100 FV-Nl Investments 39.400 49.100 179.800 147,600 32.200 (81,300) (67,600) 13,700 Property, plant, and equipment Accumulated depreciation Liabilities and shareholders' equity Bonds payable Dividends payable 152,300 147,000 5,300 8.750 5.900 2.850 32.100 Common shares 21,600 10.500 105,950 91,300 14,650 Retained earnings !! Income Statement (selected information) For the Year Ended December 31, 2020 Sales revenue $302.000 33,700 4,350 Depreciation expense Gain on disposal of FV.Ni investments Unrealized loss on FV.Nl investments Gain on disposal of equipment Net income 3.100 14,900 31,700 Additional information: 1. 2. During 2020, equipment costing $44,200 was sold for cash. Accounts receivable relate to sale of inventory During 2020, $20,500 of bonds payable were issued in exchange for property, plant, and equipment. All bonds were issued at 3 par 4. During the year, short-term investments accounted for at FV-Nl with a carrying amount of $18,000 were sold. Additional Investments were purchased, Show -/1 E 4. During the year, short-term investments accounted for at FV.Ni with a carrying amount of $18,000 were sold. Additional investments were purchased. Determine the category (operating. Investing, or financing) and the amount that should be reported in the statement of cash flows for the following items, assuming Indigo Ltd, follows IFRS and has chosen to report cash dividends received and paid as operating activities and interest received and paid as operating activities. Cash received from customers. (Show amounts that decrease cash flow with either a - signes. -15,000 or in parenthesis es (15,0001) Category Amount Cash received from customers $ e Textbook and Media Payments for purchases of property, plant, and equipment. (Show amounts that decrease cash flow with either a - signeg. -15,000 or in parenthesis eg. (15,000) QueSUSUN 5 -/1 Payments for purchases of property, plant and equipment. (Show amounts that decrease cash flow with either a signes -15,000 or in parenthesis es (15,0001) Category Amount Payments for purchases of property, plant and equipment $ e Textbook and Media Proceeds from the sale of equipment. (Show amounts that decrease cash flow with either a-signeg.-15,000 or in parenthesises. (15,000.) Category Amount Proceeds from the sale of equipment Akciament Show A Cash dividends pald. (Show amounts that decrease cash flow with elther a-sines. 15,000 or in parenthesis es (15,0001) Category Amount Cash dividends pald e Textbook and Media Redemption of bonds payable. (Show amounts that decrease cash flow with either a signes -15,000 or in parenthesis es (15,0001) Category Amount Redemption of bonds payable e Textbook and Media III Proceeds from the sale of FV-Nl investments. (Show amounts that decrease cash flow with either a signes. -15,000 or in parenthesis e.s. (15,000) Category Amount Proceeds from the sale of FV.Nl investments $ e Textbook and Media Purchase of FV-Nl investments (Show amounts that decrease cash flow with either a - signes -15,000 or in parenthesis eg. (15,0001) Category Amount Purchase of FV-Nl investments $ e Textbook and Media