Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information.

Selected Balance Sheet Accounts	2021			2020			Increase (Decrease)
Assets
Accounts receivable	$	48,000		$	31,000		$	17,000
Property, plant, and equipment		291,000			254,000			37,000
Accumulated depreciation		(192,000	)		(174,000	)		18,000
Liabilities and Stockholders Equity
Bonds payable		70,000			60,000			10,000
Dividends payable		11,500			7,800			3,700
Common stock, $1 par		36,000			26,000			10,000
Additional paid-in capital		12,500			5,800			6,700
Retained earnings		118,000			98,000			20,000
Selected Income Statement Information for the Year Ended December 31, 2021
Sales revenue	$	169,000
Depreciation		47,000
Gain on sale of equipment		16,500
Net income		42,000

Additional information:

1. Accounts receivable relate to sales of merchandise.
2. During 2021, equipment costing $54,000 was sold for cash.
3. During 2021, bonds payable with a face value of $34,000 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, 2021. The following two responses are required for each item:

1. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows.
2. 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

Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information.

Selected Balance Sheet Accounts	2021			2020			Increase (Decrease)
Assets
Accounts receivable	$	48,000		$	31,000		$	17,000
Property, plant, and equipment		291,000			254,000			37,000
Accumulated depreciation		(192,000	)		(174,000	)		18,000
Liabilities and Stockholders Equity
Bonds payable		70,000			60,000			10,000
Dividends payable		11,500			7,800			3,700
Common stock, $1 par		36,000			26,000			10,000
Additional paid-in capital		12,500			5,800			6,700
Retained earnings		118,000			98,000			20,000
Selected Income Statement Information for the Year Ended December 31, 2021
Sales revenue	$	169,000
Depreciation		47,000
Gain on sale of equipment		16,500
Net income		42,000

Additional information:

1. Accounts receivable relate to sales of merchandise.
2. During 2021, equipment costing $54,000 was sold for cash.
3. During 2021, bonds payable with a face value of $34,000 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, 2021. The following two responses are required for each item:

1. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows.
2. 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.