Following are selected balance sheet accounts of Carla Bros. Corp. at December 31, 2017 and 2016, and the increases or decreases in each account from 2016 to 2017. Also presented is selected income statement information for the year ended December 31, 2017, and additional information. Selected balance sheet accounts Increase 2017 4010_ 2016(Decrease) Assets $34,100 $23,900 $10,200 Accounts receivable 277,700 247,800 29,900 Property, plant, and equipment Accumulated depreciation-plant assets (176,500) (168,200) (8,300) 2017 2016 Increase uity $2,800 Bonds payable $49,300 $46,500 7,900 3,000 Dividends payable 4,900 Common stock, $1 par 22,200 19,200 3,000 6,100 Additional paid-in capital 9,100 3,000 Retained earnings 103,800 90,500 13,300 Selected income statement information for the year ended December 31, 2017 $156,300 Sales revenue 37,700 Depreciation Gain on sale of equipment 14,700 Net income 31,000 Additional information: During 2017, equipment costing $45,000 was sold for cash. 1. 2. Accounts receivable relate to sales of merchandise. During 2017, $20,200 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. 3. 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