Following are selected balance sheet accounts of Headland Bros. Corp. at December 31, 2025 and 2024, and the increases or decreases in each account from 2024 to 2025. Also presented is selected income statement information for the year ended December 31, 2025, and additional information. Selected balance sheet accounts: Increase 2025 2024 (Decrease) Assets Accounts receivable $33,700 $24,000 $9,700 Property, plant, and equipment 278,200 247,900 30,300 Accumulated depreciation-plant assets (178,900) (166,900) (12,000) Liabilities and stockholders' equity Bonds payable $48,900 $46,000 $2,900 Dividends payable 8,000 5,000 3,000 Common stock, $1 par 21,800 19,100 2,700 Additional paid-in capital 8,900 3,000 5,900 Retained earnings 102,900 90,500 12,400 Selected income statement information for the year ended December 31, 2025: Sales revenue $155,400 Depreciation 38,000 Gain on sale of equipment 14,500 Net income 31,000 Additional information: 1 During 2025, equipment costing $45,000 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2025, $20,200 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items. a. Payments for purchase of property, plant, and equipment. b. Proceeds from the sale of equipment. C. Cash dividends paid. d. Redemption of bonds payable. Activity $ $ $ $