Following are selected balance sheet accounts of Shamrock 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
Assets		2020			2019			Increase (Decrease)
Accounts receivable		$34,000			$24,100			$9,900
Property, plant, and equipment		278,500			249,400			29,100
Accumulated depreciationplant assets		(176,300	)		(168,400	)		(7,900	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 49,000			$45,900			$3,100
Dividends payable		8,000			5,100			2,900
Common stock, $1 par		22,100			18,900			3,200
Additional paid-in capital		9,100			3,000			6,100
Retained earnings		104,600			90,600			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

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.