Exercise 23-10 Following are selected balance sheet accounts of Oriole 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) Assets Accounts receivable Property, plant, and equipment Accumulated depreciation-plant assets 2017 $33,700 274,500 2016 $23,800 245,100 $9,900 29,400 (10,700) (179,100) (168,400) ckhol 2017 2016 Increase Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings $49,100 7,900 22,000 9,100 103,000 $45,800 4,900 19,200 3,000 90,800 $3,300 3,000 2,800 6,100 12,200 Selected income statement information for the year ended December 31, 2017: Sales revenue Depreciation Gain on sale of equipment Net income $155,500 38,400 14,600 31,200 Additional information 1. During 2017, equipment costing $44,800 was sold for cash. 2. Accounts receivable relate to sales of merchandise 3. During 2017, $19,800 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