Following are selected balance sheet accounts of Sheridan 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 Accounts receivable Property, plant, and equipment Accumulated depreciation-plant assets 2020 $34,100 275,900 (179,200) 2019 $24,100 249,500 (167,800) Increase (Decrease) $10,000 26.400 (11,400) Liabilities and stockholders' equity Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings 2020 $ 49,500 8,000 21,800 9,100 103,300 2019 $46,300 4,900 19,000 3,100 90,300 Increase $3,200 3,100 2.800 6.000 13,000 Selected income statement information for the year ended December 31, 2020: Sales revenue $156,100 Depreciation 38,400 Gain on sale of equipment 14,500 Net income 31,300 Additional information: 1. 2. 3. During 2020, equipment costing $44,800 was sold for cash. Accounts receivable relate to sales of merchandise. During 2020, $19,900 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. $ Investing (b) Proceeds from the sale of equipment. Investing $ (c) Cash dividends paid. Financing $ (d) Redemption of bonds payable. Financing $