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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

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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. 2018 Selected Balance Sheet Accounts Increase 2017 Assets (Decrease) Accounts receivable $ 50,000 $ 32,000 $18,000 Property, plant, and equipment 293,000 255,000 38,000 Accumulated depreciation (194,000) Liabilities and Stockholders' Equity (175,880) 19,000 Bonds payable 73,000 62,000 11,000 Dividends payable 12,000 8,200 3,800 Common stock, $1 par 38,888 27,000 11,000 Additional paid-in capital 13,000 6,200 6,800 Retained earnings 120,000 99,000 21,000 Selected Income Statement Information for the Year Ended December 31, 2018 Sales revenue $ 171,000 Depreciation 49,000 Gain on sale of equipment 17,000 Net income 44,000 Additional information: a. Accounts receivable relate to sales of merchandise. b. During 2018, equipment costing $56,000 was sold for cash. c. During 2018, bonds payable with a face value of $36,000 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: a. Determine the amount that should be reported in Del Conte's 2018 statement of cash flows. b. Select the category (.e., O - Operating activity, I - Investing activity and F. Financing activity in which the amount should be reported in the statement of cash flows. Amount Category 1. Cash collections from customers (direct method) 2. Payments for purchase of property, plant, and equipment 3. Proceeds from sale of equipment 4. Cash dividends paid 5. Redemption of bonds payable.

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