Following are selected balance sheet accounts of Crane 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 Increase (Decrease) 2019 Accounts receivable $34,300 $24,000 $10,300 Property, plant, and equipment 278,400 246,600 31,800 Accumulated depreciation-plant assets (179,400) (168,400) (11,000) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $ 49,000 $45,800 $3,200 Dividends payable 7,900 5,000 2,900 Common stock, $1 par 21,800 19,000 2,800 Additional paid-in capital 9,000 2,900 6,100 Retained earnings 104,100 90,400 13,700 Selected income statement information for the year ended December 31, 2020: Sales revenue $155,300 Depreciation 37,900 Gain on sale of equipment 14,600 Additional information: 1. During 2020, equipment costing $45,200 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