E23-10 (Classification of Transactions) Following are selected balance sheet accounts of Allman Bros. Corp. at December 31, 2014 and 2013, and the increases or decreases in each account from 2013 to 2014. Also presented is selected income statement information for the year ended December 31, 2014, and additional information. Selected balance sheet accounts Assets Accounts receivable Property, plant, and equipment Accumulated depreciationplant assets Liabilities and stockholders equity Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings 2014 $ 34,000 277,000 (178,000) $ 49,000 8,000 22,000 9,000 104,000 2013 $ 24,000 247,000 (167,000) $ 46,000 5,000 19,000 3,000 91,000 Increase (Decrease) $ 10,000 30,000 (11,000) $ 3,000 3,000 3,000 6,000 13,000 Selected income statement information for the year ended December 31, 2014 Sales revenue $ 155,000 Depreciation 33,000 Gain on sale of equipment 14,500 Net income 31,000Additional information: 1. During 2014, equipment costing $45,000 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2014, $20,000 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.