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 Increase (Decrease) Assets 2020 2019 Accounts receivable $10,500 Property, plant, and equipment $34,400 $23,900 279,500 247,600 (179,800) (168,500) 31,900 (11,300) Accumulated depreciation-plant assets Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $49,200 $45,800 $3,400 Dividends payable 8,000 3,100 Common stock, $1 par 22,100 4,900 18,800 3,000 3,300 Additional paid-in capital 8,900 5,900 Retained earnings 104,100 91,900 12,200 Selected income statement information for the year ended December 31, 2020: Sales revenue $155,100 Depreciation 38,000 14,500 Gain on sale of equipment Net income 31,100 Additional information: 1. During 2020, equipment costing $45,100 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2020, $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. Activity (a) Payments for purchase of property, plant, and equipment. Invest (b) Proceeds from the sale of equipment. Investing | " (c) Cash dividends paid. Financing A $ (d) Redemption of bonds payable. Financing