Following are selected balance sheet accounts of Del Conte Corporation at December 31, 2024 and 2023, and the increases or decreases in each account from 2023 to 2024. Also presented is selected income statement information for the year ended December 31, 2024, and additional information.

Selected Balance Sheet Accounts	2024	2023	Increase (Decrease)
Assets
Accounts receivable	$ 64,000	$ 39,000	$ 25,000
Property, plant, and equipment	307,000	262,000	45,000
Accumulated depreciation	(208,000)	(182,000)	26,000
Liabilities and Stockholders Equity
Bonds payable	94,000	76,000	18,000
Dividends payable	15,500	11,000	4,500
Common stock, $1 par	52,000	34,000	18,000
Additional paid-in capital	16,500	9,000	7,500
Retained earnings	134,000	106,000	28,000
Selected Income Statement Information for the Year Ended December 31, 2024
Sales revenue	$ 185,000
Depreciation	63,000
Gain on sale of equipment	20,500
Net income	58,000

Additional information:

Accounts receivable relate to sales of merchandise.

During 2024, equipment costing $70,000 was sold for cash.

During 2024, bonds payable with a face value of $50,000 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, 2024. The following two responses are required for each item:

Determine the amount that should be reported in Del Conte's 2024 statement of cash flows.

Select the category (i.e., Operating activity, Investing activity and Financing activity) in which the amount should be reported in the