Exercise 23-10 Following are selected balance sheet accounts of Bonita Bros. Corp. at December 31, 2017 and 2016, and the increases or decreases in each account from 2016 to 2017. Also presented is selected income statement information for the year ended December 31, 2017, and additional information Selected balance sheet accounts Increase Decrease) $10,200 31,600 2017 $34,000 278,900 (179,700 (165,900) 2016 $23,800 247,300 Assets Accounts receivable Property, plant, and equipment Accumulated depreciation-plant assets (13,800) 2017 2016 Increase 48,600 8,100 21,700 8,900 103,100 $2,500 3,100 2,500 5,900 11,900 Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings $46,100 5,000 19,200 3,000 91,200 Selected income statement information for the year ended December 31, 2017: Sales revenue Depreciation Gain on sale of equipment Net income $154,100 38,100 14,400 31,100 Additional information 1. During 2017, equipment costing $45,200 was sold for cash 2. Accounts receivable relate to sales of merchandise 3 During 2017, $20,200 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items. Activity (a) Payments for purchase of property, plant, and equipment. Financing (b) Proceeds from the sale of equipment. (c) Cash dividends paid. (d) Redemption of bonds payable. Operating Y$ Operating Investing