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 Increase (Decrease) Assets 2020 2019 Accounts receivable $33,900 $23,900 $10,000 Property, plant, and equipment 278,300 246,200 32,100 Accumulated depreciation-plant assets (176,800) (168,300) (8,500) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $ 48,800 $46,500 $2,300 Dividends payable 8,000 4,900 3,100 Common stock, $1 par 22,000 19,100 2,900 Additional paid-in capital 9,100 3,000 6,100 Retained earnings 103,200 91,800 11,400 Selected income statement information for the year ended December 31, 2020: Sales revenue $155,200 Depreciation 37,800 Gain on sale of equipment 14,500 Net income 31,100 Additional information: 1. During 2020, equipment costing $45,000 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. 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. $ ta (b) Proceeds from the sale of equipment. TA $ (c) Cash dividends paid. ta $ (d) Redemption of bonds payable. $