Following are selected balance sheet accounts of Cheyenne 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 Increase (Decrease) Accounts receivable 2020 $33,900 278,900 2019 $24,100 247400 $9,800 31,500 Property, plant, and equipment Accumulated depreciation-plant assets (178,800) (167,000) (11,800) Llabilities and stockholders' equity 2020 2019 Increase Bonds payable $ 48,800 $46,200 $2,600 2,900 Dividends payable Common stock, $1 par 3,400 7,900 22,200 8.900 103,800 5,000 18,800 3,000 90,400 Additional paid in capital 5,900 13,400 Retained earnings Selected income statement information for the year ended December 31, 2020: Sales revenue $155,100 Depreciation 37.900 Selected income statement information for the year ended December 31, 2020: Sales revenue $155,100 Depreciation 37.900 Gain on sale of equipment 14,700 Net Income 30,700 Additional information: 1. During 2020, equipment costing $44,800 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2020, $19.900 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