Following are selected balance sheet accounts of Bramble 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 $33,700 $24,000 $9,700 Property, plant, and equipment 276,400 249,500 26,900 Accumulated depreciationplant assets (178,400 ) (167,300 ) (11,100 ) Liabilities and stockholders equity 2020 2019 Increase Bonds payable $ 48,800 $45,800 $3,000 Dividends payable 7,900 4,900 3,000 Common stock, $1 par 22,200 19,200 3,000 Additional paid-in capital 9,100 3,000 6,100 Retained earnings 103,400 90,300 13,100 Selected income statement information for the year ended December 31, 2020: Sales revenue $154,500 Depreciation 38,100 Gain on sale of equipment 14,600 Net income 30,900 Additional information: 1. During 2020, equipment costing $44,700 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2020, $20,200 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. select a kind of activity $enter a dollar amount (b) Proceeds from the sale of equipment. select a kind of activity $enter a dollar amount (c) Cash dividends paid. select a kind of activity $enter a dollar amount (d) Redemption of bonds payable. select a kind of activity $enter a dollar amount