Exercise 23B-10 Following are selected balance sheet accounts of Pina 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 Selected balance sheet accounts 202016 34,300 278,400 Decrease 24,000 246,600 410,300 31,800 (11,000) Proparty, plant, and equipment (179,400 168,400) 2017 2016 Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained eamings 49,000 7,900 21,800 9,000 104,100 45,800 5,000 19,000 2,900 90,400 Increase 3,200 2,900 2,800 6,100 13,700 Selected income statement information for the year ended December 31, 2017: Sales revenue $155,300 37,900 14,600 31,200 Gain on sale of equipment Net income 1. During 2017, equipment coating $AS,200 was sold for cash 2. Accounts receivable relate to sales of merchandise. 3. During 2017, 19,900 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 stetement of cash lows for the folowing items. Activity (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. Question Attempts: O of 5 used