Followine are selected balance sheet accounts of Bridgeport Bros. Corp at December 31, 2020 and 2019 , and the increases or decreaves in each account from 2019 to 2020 . Alo presented is selected income statement information for the yeat ended December 31,2020, and additional information Felet ted income otatement intermation for the wous ended Dycember 31.2020 Additional intocmation: 1. During 2020 , equipment corting $44,700 war told for chh. 2. Accounta recetvable relate to wies of merchandise 3. During 2020, 520.000 of bonds payable were iscued in exchunge for pecperita plant and equipment. There was no amortization of bond discount or premium Detesmine the category logerating, investing or finaningl and the amount that should be reported in the statement of cath flows for the followingitems