Following are selected balance sheet accounts of Allman Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets		2020			2019			Increase (Decrease)
Accounts receivable		$34,000			$24,000			$10,000
Property, plant, and equipment		277,000			247,000			30,000
Accumulated depreciationplant assets		(178,000	)		(167,000	)		(11,000	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 49,000			$46,000			$3,000
Dividends payable		8,000			5,000			3,000
Common stock, $1 par		22,000			19,000			3,000
Additional paid-in capital		9,000			3,000			6,000
Retained earnings		104,000			91,000			13,000
Selected income statement information for the year ended December 31, 2020:
Sales revenue		$155,000
Depreciation		33,000
Gain on sale of equipment		14,500
Net income		31,000

Additional information:

1.		During 2020, equipment costing $45,000 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2020, $20,000 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.