Following are selected balance sheet accounts of Cullumber 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
Assets		2017			2016			Increase (Decrease)
Accounts receivable		$34,000			$24,100			$9,900
Property, plant, and equipment		274,800			244,700			30,100
Accumulated depreciationplant assets		(179,200	)		(168,200	)		(11,000	)
Liabilities and stockholders equity		2017			2016			Increase
Bonds payable		$ 49,200			$46,300			$2,900
Dividends payable		8,000			5,000			3,000
Common stock, $1 par		21,900			18,800			3,100
Additional paid-in capital		9,000			3,000			6,000
Retained earnings		104,500			91,000			13,500
Selected income statement information for the year ended December 31, 2017:
Sales revenue		$154,700
Depreciation		37,900
Gain on sale of equipment		14,400
Net income		30,900

Additional information:

1.		During 2017, equipment costing $45,400 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		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.

Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.