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 Increase 2016 2017 (Decrease) Assets $33,900 $10,000 Accounts receivable $23,900 275,600 247,900 27,700 Property, plant, and equipment Accumulated depreciation-plant assets (177,100 ) (168,700 ) (8,400 ) 2017 2016 Increase Liabilities and stockholders' equity Bonds payable $ 48,700 $46,100 $2,600 Dividends payable 8,000 5,000 3,000 Common stock, $1 par 22,300 18,800 3,500 Additional paid-in capital 9,100 3,000 6,100 Retained earnings 105,100 91,500 13,600 Selected income statement information for the year ended December 31, 2017: Sales revenue $155,200 Depreciation 37,800 Gain on sale of equipment 14,700 Net income 30,900 Additional information: 1. During 2017, equipment costing $44,900 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2017, $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. 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. %24 %24