Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2018 and 2017, and the increases or decreases in each account from 2017 to 2018. Also presented is selected income statement information for the year ended December 31, 2018, and additional information.

Selected Balance Sheet Accounts	2018			2017			Increase (Decrease)
Assets
Accounts receivable	$	42,000		$	28,000		$	14,000
Property, plant, and equipment		285,000			251,000			34,000
Accumulated depreciation		(186,000	)		(171,000	)		15,000
Liabilities and Stockholders Equity
Bonds payable		61,000			54,000			7,000
Dividends payable		10,000			6,600			3,400
Common stock, $1 par		30,000			23,000			7,000
Additional paid-in capital		11,000			4,600			6,400
Retained earnings		112,000			95,000			17,000
Selected Income Statement Information for the Year Ended December 31, 2018
Sales revenue	$	163,000
Depreciation		41,000
Gain on sale of equipment		15,000
Net income		36,000

Additional information:

Accounts receivable relate to sales of merchandise.

During 2018, equipment costing $48,000 was sold for cash.

During 2018, bonds payable with a face value of $28,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.

Required: Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31, 2018. The following two responses are required for each item:

Determine the amount that should be reported in Del Conte's 2018 statement of cash flows.

Select the category (i.e., O - Operating activity, I - Investing activity and F - Financing activity) in which the amount should be reported in the statement of cash flows.