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 $34,330 $24,260 $10,070 Property, plant, and equipment 276,190 246,660 29,530 Accumulated depreciationplant assets (178,860 ) (166,090 ) (12,770 ) Liabilities and stockholders equity 2014 2013 Increase Bonds payable $ 48,520 $46,690 $1,830 Dividends payable 7,820 4,720 3,100 Common stock, $1 par 22,760 19,140 3,620 Additional paid-in capital 8,140 3,680 4,460 Retained earnings 103,960 90,590 13,370 Selected income statement information for the year ended December 31, 2014 Sales revenue $154,270 Depreciation 37,290 Gain on sale of equipment 14,640 Net income 31,300 Additional information: 1. During 2014, equipment costing $45,670 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2014, $24,700 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. Activity (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. $