Following are selected balance sheet accounts of Marigold 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 $9,900 $34,000 278,500 $24,100 249,400 Property, plant, and equipment 29,100 (7,900) Accumulated depreciation-plant assets (176,300) (168,400) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $ 49,000 $45,900 $3,100 Dividends payable 2,900 Common stock, $1 par 3,200 8,000 22,100 9,100 104,600 5,100 18,900 3,000 90,600 Additional paid-in capital 6,100 Retained earnings 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 Selected income statement information for the year ended December 31, 2020: Sales revenue $154,400 Depreciation 38,100 14,700 Gain on sale of equipment 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 $ (b) Proceeds from the sale of equipment. Investing A (c) Cash dividends paid. Financing " (d) Redemption of bonds payable. Financing