E22.10 Following are selected balance sheet accounts of Allman Bros. Corp. at December 31,2022 and 2021 , and the increases or decreases in each account from 2021 to 2022 . Also presented is selected income statement information for the year ended December 31 , 2022 , and additional information. \begin{tabular}{l|r|r|r|} \hline & & & \multicolumn{1}{|l|}{ (Decrease } \\ \hline Selected Balance Sheet Accoun & 2022 & 2021 & ) \\ \hline Assets & & & \\ \hline Accounts receivable & 34,000 & 24,000 & 10,000 \\ \hline Property, plant, and equipment & 277,000 & 247,000 & 30,000 \\ \hline Accumulated depreciation-pla (178,000) & (167,000) & (11,000) \\ \hline Liabilities and stockholders equity & & \\ \hline Bonds payable & 49,000 & 46,000 & 3,000 \\ \hline Dividends payable & 8,000 & 5,000 & 3,000 \\ \hline Common stock, $1 par & 22,000 & 19,000 & 3,000 \\ \hline Additional paid-in capital & 9,000 & 3,000 & 6,000 \\ \hline Retained earnings & 104,000 & 91,000 & 13,000 \\ \hline \end{tabular} Selected income statement information for the year ended December 31, 2021: \begin{tabular}{l|r} Sales revenue & 155,000 \\ \hline Depreciation & 33,000 \\ \hline Gain on sale of equipment & 14,500 \\ \hline Net income & 31,000 \end{tabular} Additional information: - During 2022, equipment costing $45,000 was sold for cash. - Accounts receivable relate to sales of merchandise. - During 2022,$20,000 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items. 1. Payments for purchase of property, plant, and equipment. 2. Proceeds from the sale of equipment. 3. Cash dividends paid. 4. Redemption of bonds payable