Following are selected balance sheet accounts of Novak 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 $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 f the following items