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 2020 2019 Increase (Decrease) $34,100 $23,900 $10,200 Property, plant, and equipment 276,600 247,300 Accumulated depreciation-plant assets (179,700) (165,400) 29,300 (14,300) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable Dividends payable $ 48,800 7,900 $46,200 $2,600 4,900 3,000 Common stock, $1 par 21,800 19,000 2,800 Additional paid-in capital 8,900 2,900 6,000 Retained earnings 103,500 90,400 13,100 Selected income statement information for the year ended December 31, 2020: Sales revenue- $156,600 Depreciation 38,300 Gain on sale of equipment 14,700 Net income 31,000 Additional information: 1. During 2020, equipment costing $44,500 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. 12:45 PM