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.

Additional information:

a$.$ Accounts recelvable relate to sales of merchandlse.

b$.$ During $2024,$ equipment costing $$74,000$ was sold for cash.

c$.$ During $2024,$ bonds payable with a face value of $$54,000$ were issued in exchange for property, plant, and

equipment. There was no amortization of bond discount or premlum.

Required:

Items $1$ through $5$ represent activitles 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:

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

b$.$ Select the category $($I$.$e$.,$ Operating activity, Investing activity and Financing activity$)$ In which the amount should be

reported in the statement of cash flows.