Following are selected balance sheet accounts of Pina Bros. Corp. at December 31,2025 and 2024 . and the increases or decreases in each account from 2024 to 2025. Also presented is selected income statement information for the year ended December 31 , 2025. and additional information. Additional information: 1. During 2025 , equipment costing $44.700 was sold for cash. 2. Accounts receivable relate to sales of merchandise, 3. During 2025,$20,000 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