Following are selected balance sheet accounts of Allman Bros. Corp. at December 31, 2014 and 2013, and the increases or decreases in each account from 2013 to 2014. Also presented is selected income statement information for the year ended December 31, 2014, and additional information. Additional information: During 2014, equipment costing $44,020 was sold for cash. Accounts receivable relate to sales of merchandise. During 2014, $25,300 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. Payments for purchase of property, plant, and equipment. Proceeds from the sale of equipment. Cash dividends paid. Redemption of bonds payable