Following are selected balance sheet accounts of Monty 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 income statement information for the year ended December 31, 2020: Additional information: 1. During 2020, equipment costing $44,800 was sold for cash. 2. Accounts recelvable relate to sales of merchandise. 3. During 2020, $20,000 of bonds payabie were issued in exchange for property. plant, and equipment. There was no amortization of bond discount or oremium. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items