Following are selected balance sbeet accounts of Teal Bros. Corp. at December 31, 2025 and 2024, and the increases or decreases in each account from 2024 to 2025 . Also presented is selected income itatement informetion for the year ended December 31,2025 , and additional information. Selected income statement information for the year ended Docember 31.2025 : Additional information: 1. During 2025, equipment costing $44,800 was sold for cash: 2. Accounts recelvable ritate to sales of merchandise. 3. During 2025,$19,900 of bonds payable were iswed in exchange for property, plant, and equipreent. There was no amprtization of bond discount or premium Determine the catesory foperating investing or financing) and the arnount that should be reported in the statement of cash fiows for the following items