Following are selected balance sheet accounts of Buffalo 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		$34,300			$23,700			$10,600
Property, plant, and equipment		277,800			248,000			29,800
Accumulated depreciationplant assets		(179,800	)		(168,500	)		(11,300	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 48,900			$45,900			$3,000
Dividends payable		8,100			5,000			3,100
Common stock, $1 par		21,900			19,200			2,700
Additional paid-in capital		9,100			2,900			6,200
Retained earnings		103,300			90,600			12,700
Selected income statement information for the year ended December 31, 2020:
Sales revenue		$153,700
Depreciation		37,900
Gain on sale of equipment		14,300
Net income		31,000

Additional information:

1.		During 2020, equipment costing $44,700 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2020, $20,000 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.