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. Selected balance sheet accounts Assets 2014 2013 Increase (Decrease) Accounts receivable $34,440 $23,640 $10,800 Property, plant, and equipment 277,120 247,080 30,040 Accumulated depreciationplant assets (177,110 ) (167,780 ) (9,330 ) Liabilities and stockholders equity 2014 2013 Increase Bonds payable $ 48,750 $46,420 $2,330 Dividends payable 8,720 5,300 3,420 Common stock, $1 par 21,910 18,200 3,710 Additional paid-in capital 9,050 3,840 5,210 Retained earnings 103,370 90,180 13,190 Selected income statement information for the year ended December 31, 2014 Sales revenue $154,550 Depreciation 38,070 Gain on sale of equipment 15,060 Net income 31,480 Additional information: 1. During 2014, equipment costing $45,620 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2014, $24,720 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. (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