Following are selected balance sheet accounts of Sheffield 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		$33,700			$23,800			$9,900
Property, plant, and equipment		274,500			245,100			29,400
Accumulated depreciationplant assets		(179,100	)		(168,400	)		(10,700	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 49,100			$45,800			$3,300
Dividends payable		7,900			4,900			3,000
Common stock, $1 par		22,000			19,200			2,800
Additional paid-in capital		9,100			3,000			6,100
Retained earnings		103,000			90,800			12,200
Selected income statement information for the year ended December 31, 2020:
Sales revenue		$155,500
Depreciation		38,400
Gain on sale of equipment		14,600
Net income		31,200

Additional information:

1.		During 2020, equipment costing $44,800 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2020, $19,800 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.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount
(b)		Proceeds from the sale of equipment.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount
(c)		Cash dividends paid.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount
(d)		Redemption of bonds payable.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount