Following are selected balance sheet accounts of Headland Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information Selected balance sheet accounts Assets Accounts receivable Property, plant, and equipment Accumulated depreciation--plant assets 2020 $34,000 278,500 (176,300 ) 2019 $24,100 249.400 (168,400) Increase (Decrease) $9,900 29,100 (7,900) Liabilities and stockholders' equity Bonds payable Dividends payable Common stock, $1 par Additional paid in capital Retained earnings 2020 $49,000 8,000 22,100 9,100 104,600 2019 $45,900 5,100 18,900 3,000 90,600 Increase $3,100 2,900 3,200 6.100 14,000 Selected Income statement information for the year ended December 31, 2020: Sales revenue $154,400 Depreciation 38,100 Gain on sale of equipment 14,700 Net Income 30,900 Additional information: 1. During 2020, equipment costing $45,200 was sold for cash. 2. Accounts receivable relate to sales of merchandise 3. During 2020, $20,100 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. Activity (a) Payments for purchase of property, plant, and equipment. Investing 54200 (b) Proceeds from the sale of equipment. (c) Cash dividends paid. (d) Redemption of bonds payable. Financing