Following are selacted balance sheet accounts of Grouper Bras. Corp. at December $31,2025$ and $2024,$ and the increases or decreases

in each account from $2024$ to $2025.$ Also prasented is selected income statament information for the yaar andad December $31,2025,$

and additional information.

Selected income statement information for the year ended December $31,2025$:

Additional information:

During $2025,$ equipmant costing $$45,000$ was sold far cash.

Accounts receivable ralate to sales of merchandise.

During $2025,$$$20,200$ of bonds payable ware issued in axchange for property, plant, and equipment. Thare was no

amartization of bond discount or pramium.

Detarmine the catzgory loperating investing or financing$)$ and the amount that should be reported in the statement of cash flows for

the following itams.