Following are selected balance sheet accounts of Blossom Corp. at December $31,2025$ and $2024,$ and the increases or decreases in Selected income statement information for the year ended December $31,2025$:

Additional information:

During $2025,$ equipment costing $$30,000$ was sold for cash.

Accounts receivable relate to sales of merchandise.

During $2025,$$$15,000$ of bonds payable were converted to common stock. 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. Determine the category $($operating$,$ investing, or financing$)$ and the amount that should be reported in the statement of cash flows for

the following items.

each account from $2024$ to $2025.$ Also presented is selected income statement information for the year ended December $31,2025,$

and additional information.